Research by Brian Bratten and co-authors examines whether banks’ use of the loan loss provision (LLP) to manage earnings is associated with the extent to which banks hold assets subject to fair value reporting; and the use of an industry specialist auditor.
Research
The faculty in the Von Allmen School of Accountancy are world-renowned experts publishing in leading journals in the profession. Our publication list contains our faculty's best work in the most prestigious journals.
Accounting
Have You Kept Your Auditor Too Long?
Gatton faculty Monika Causholli asks, “Does audit quality decline with extended firm tenure, or fees from auditor-provided non-audit services become large?”
Accounting
Temporary Tax Woes
Research from Gatton faculty Brian Bratten and David Hulse used the temporary R&D credit setting to investigate the financial accounting and market consequences of enacting tax law retroactively.