Brian Bratten

1.2k total citations
37 papers, 877 citations indexed

About

Brian Bratten is a scholar working on Accounting, Strategy and Management and Finance. According to data from OpenAlex, Brian Bratten has authored 37 papers receiving a total of 877 indexed citations (citations by other indexed papers that have themselves been cited), including 31 papers in Accounting, 17 papers in Strategy and Management and 15 papers in Finance. Recurrent topics in Brian Bratten's work include Auditing, Earnings Management, Governance (29 papers), Corporate Finance and Governance (16 papers) and Financial Markets and Investment Strategies (14 papers). Brian Bratten is often cited by papers focused on Auditing, Earnings Management, Governance (29 papers), Corporate Finance and Governance (16 papers) and Financial Markets and Investment Strategies (14 papers). Brian Bratten collaborates with scholars based in United States and Argentina. Brian Bratten's co-authors include Linda S. McDaniel, Lisa Milici Gaynor, Norma R. Montague, Gregory E. Sierra, Monika Causholli, Katherine Schipper, Preeti Choudhary, Stephannie Larocque, Lillian F. Mills and Cristi A. Gleason and has published in prestigious journals such as Management Science, Journal of Accounting and Economics and The Accounting Review.

In The Last Decade

Brian Bratten

33 papers receiving 827 citations

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
Brian Bratten United States	12	787	303	223	165	117	37	877
Gregory E. Sierra United States	8	364 0.5×	101 0.3×	234 1.0×	110 0.7×	69 0.6×	18	533
Mary Lea McAnally United States	17	946 1.2×	393 1.3×	397 1.8×	165 1.0×	73 0.6×	34	1.1k
Charles Hsu Hong Kong	10	598 0.8×	193 0.6×	376 1.7×	93 0.6×	26 0.2×	31	706
David A. Ziebart United States	12	633 0.8×	245 0.8×	341 1.5×	159 1.0×	34 0.3×	41	752
Mario J. Maletta United States	11	674 0.9×	154 0.5×	65 0.3×	49 0.3×	213 1.8×	19	763
Phillip T. Lamoreaux United States	13	625 0.8×	195 0.6×	121 0.5×	80 0.5×	103 0.9×	32	703
James R. Boatsman United States	11	349 0.4×	245 0.8×	104 0.5×	77 0.5×	55 0.5×	22	471
Richard Mergenthaler United States	17	1.0k 1.3×	454 1.5×	331 1.5×	152 0.9×	121 1.0×	27	1.1k
C. Bryan Cloyd United States	16	722 0.9×	171 0.6×	112 0.5×	379 2.3×	34 0.3×	25	815
Woon‐Oh Jung South Korea	7	563 0.7×	149 0.5×	271 1.2×	164 1.0×	36 0.3×	24	676

Countries citing papers authored by Brian Bratten

Since Specialization

Citations

This map shows the geographic impact of Brian Bratten's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Brian Bratten with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Brian Bratten more than expected).

Fields of papers citing papers by Brian Bratten

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Brian Bratten. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Brian Bratten. The network helps show where Brian Bratten may publish in the future.

Co-authorship network of co-authors of Brian Bratten

This figure shows the co-authorship network connecting the top 25 collaborators of Brian Bratten. A scholar is included among the top collaborators of Brian Bratten based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Brian Bratten. Brian Bratten is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

1.

Bratten, Brian, et al.. (2025). The information content of managers' climate risk disclosure: Evidence from conference calls. Journal of Accounting and Public Policy. 51. 107321–107321. 1 indexed citations

2.

Bratten, Brian, et al.. (2025). Mandatory disclosures and opportunism: Evidence from repurchases. Journal of Accounting and Economics. 80(1). 101783–101783.

3.

Bratten, Brian, et al.. (2024). Mandatory Disclosure and Corporate Green Innovation. SSRN Electronic Journal.

4.

Bratten, Brian, et al.. (2024). Passive Investment and Share Repurchases. Accounting Horizons. 39(2). 33–57.

5.

Bratten, Brian, et al.. (2023). Is Audit Quality Higher When Audit Committees Report Strong Oversight?. Current Issues in Auditing. 18(1). P10–P19. 1 indexed citations

6.

Bratten, Brian & Stephannie Larocque. (2023). How Do Individual Analyst Characteristics Affect Analyst Performance?. SSRN Electronic Journal. 1 indexed citations

7.

Bratten, Brian & Stephannie Larocque. (2023). How Do Individual Analyst Characteristics Affect Analyst Performance?. 9(1). 51–71. 1 indexed citations

8.

Bratten, Brian, et al.. (2022). The Information Content of Managers’ Climate Risk Disclosure. SSRN Electronic Journal. 4 indexed citations

9.

Bratten, Brian, Monika Causholli, & Thomas C. Omer. (2018). Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality. Contemporary Accounting Research. 36(1). 295–325. 58 indexed citations

10.

Bratten, Brian, Monika Causholli, & Urooj Khan. (2016). Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components. Review of Accounting Studies. 21(1). 280–315. 60 indexed citations

11.

Bratten, Brian, et al.. (2016). Retroactive Tax Legislation, Reported Earnings, and Investors' Responses to Earnings “Surprises”: Evidence from R&D Credit Extensions. Journal of the American Taxation Association. 38(2). 87–109. 9 indexed citations

12.

Bratten, Brian, Ross Jennings, & Casey M. Schwab. (2015). The Accuracy of Disclosures for Complex Estimates: Evidence from Reported Stock Option Fair Values. SSRN Electronic Journal. 4 indexed citations

13.

Bratten, Brian, Cristi A. Gleason, Stephannie Larocque, & Lillian F. Mills. (2015). Forecasting Tax Expense: New Evidence from Analysts. SSRN Electronic Journal. 3 indexed citations

14.

Bratten, Brian, Jeff L. Payne, & Wayne B. Thomas. (2015). Earnings Management: Do Firms Play “Follow the Leader”?. Contemporary Accounting Research. 33(2). 616–643. 60 indexed citations

15.

Bratten, Brian, et al.. (2014). Retroactive Tax Legislation, Reported Earnings, and Investors' Responses to Earnings 'Surprises': Evidence from R&D Credit Extensions. SSRN Electronic Journal. 4 indexed citations

16.

Bratten, Brian, Cristi A. Gleason, Stephannie Larocque, & Lillian F. Mills. (2014). Forecasting Tax Expense: New Evidence from Analysts. SSRN Electronic Journal. 5 indexed citations

17.

Bratten, Brian, Preeti Choudhary, & Katherine Schipper. (2012). Evidence that Market Participants Assess Recognized and Disclosed Items Similarly When Reliability Is Not an Issue. SSRN Electronic Journal. 9 indexed citations

18.

Bratten, Brian, Lisa Milici Gaynor, Linda S. McDaniel, Norma R. Montague, & Gregory E. Sierra. (2012). The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors. Auditing A Journal of Practice & Theory. 32(Supplement 1). 7–44. 162 indexed citations

19.

Bratten, Brian, Lisa Milici Gaynor, Linda S. McDaniel, Norma R. Montague, & Gregory E. Sierra. (2012). The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors. SSRN Electronic Journal. 142 indexed citations

20.

Bratten, Brian. (2009). Analysts’ use of earnings components in predicting future earnings. Texas ScholarWorks (Texas Digital Library). 5 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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