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Faculty
Office Number
434
Phone
(859) 257-1947
Email
brian.bratten@uky.edu

Education

  • PhD, University of Texas at Austin, 2009
  • BBA, Texas A&M University, 2001
  • MS, Texas A&M University, 2001

Brian Bratten is the Carol Martin Gatton Endowed Chaired Professor of Accountancy at the University of Kentucky. Professor Bratten joined UK in 2009 after receiving a PhD in Accounting from the University of Texas at Austin. He also holds a BBA in Accounting and an MS in Finance from Texas A&M University, and is a CPA. Prior to his doctoral studies, he was a Senior Associate at KPMG LLP auditing companies primarily in the financial services industry. He was a Visiting Scholar at Indiana University in 2018.

Professor Bratten has published research in a variety of top accounting journals including The Accounting Review, Accounting, Organizations & Society, Auditing: A Journal of Practice & Theory, Contemporary Accounting Research, Journal of Financial Reporting, Management Science, and Review of Accounting Studies. His research focuses on financial accounting and auditing topics, including analysts' forecasts, earnings management, executive compensation, fair value accounting, fundamental analysis, and the information content of GAAP and non-GAAP disclosures. He is the recipient of several best paper awards, and was awarded the inaugural Gatton College Research Excellence Award for Productivity. He also serves on editorial boards and as an ad hoc reviewer for several leading accounting journals.

Professor Bratten teaches financial accounting courses and a doctoral research seminar. He currently serves as the Director for the Von Allmen School of Accountancy and the Director of the Graduate Certificate in Taxation. He previously served as Director of Graduate Studies for the PhD program in Accounting.

Selected Publications

  • B. Bratten, S. Larocque, and T. Yohn. On the Informativeness of Unexpected Exclusions from Street Earnings. Contemporary Accounting Research, 2024
  • B. Bratten and S. Larocque. How Do Individual Analyst Characteristics Affect Analyst Performance?. Journal of Financial Reporting, 2024
  • B. Bratten, S. Larocque, and T. L. Yohn. Filling in the GAAPs in Individual Analysts' Street Earnings Forecasts. Management Science, 2023
  • B. Bratten, M. Causholli, and T. Omer. Audit Firm Tenure, Bank Complexity and Financial Reporting Quality. Contemporary Accounting Research, 2019
  • B. Bratten, C. A. Gleason, S. A. Larocque, and L. F. Mills. Forecasting Taxes: New Evidence from Analysts. The Accounting Review, 2017
  • B. Bratten, R. Jennings , and C. M. Schwab. The Accuracy of Disclosures for Complex Estimates: Evidence from Reported Stock Option Fair Values. Accounting, Organizations and Society, 2016
  • B. Bratten, J. Payne, and W. B. Thomas. Earnings Management: Do Firms Play 'Follow the Leader?'. Contemporary Accounting Research, 2016
  • B. Bratten, M. Causholli, and U. Khan. Usefulness of Fair Values for Predicting Banks' Future Earnings: Evidence from Other Comprehensive Income and Its Components. Review of Accounting Studies, 2016
  • B. Bratten, R. Jennings, and C. M. Schwab. The Effect of Using a Lattice Model to Estimate Reported Option Values. Contemporary Accounting Research, 2015
  • B. Bratten, P. Choudhary, and K. Schipper. Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue. The Accounting Review, 2013