BIO
Brad Badertscher is an Assistant Professor of Accountancy and the PwC Faculty Fellow. Brad researches financial accounting issues, focusing on financial report quality. In recent papers, he examined how ownership structure impacts tax aggressiveness and audit fees. Brad teaches Measurement and Disclosure II, an intermediate-level financial accounting course. Badertscher earned his MBA and PhD in Accounting from the University of Iowa.
AREAS OF EXPERTISE
EDUCATION
- Ph D, University of Iowa
- MBA, University of Iowa
- BS, University of Nebraska - Kearney
TEACHING
- Measurement and Disclosure II
PUBLICATIONS
"Externalities of Public Firms’ Disclosures: Evidence from Private Firms’ Investment Decisions,"
(with Nemit Shroff,
Hal White),
To appear in Journal of Financial Economics.
"Earnings Management and the Predictive Ability of Accruals with Respect to Future Cash Flows,"
(with Dan Collins,
Thomas Lys),
Journal of Accounting & Economics, 53, February, 2012, 330-352.
"A Convenient Scapegoat: Fair Value Accounting by Commercial Banks During the Financial Crisis,"
(with Jeffery J. Burks,
Peter Easton),
The Accounting Review, 87, January (1st Quarter/Winter), 2012, 59-90.
"Accounting Restatements and the Timeliness of Disclosures,"
(with Jeffery J. Burks),
Accounting Horizons, 25, December, 2011, 609-629.
"Informed Trading and the Market Reaction to Accounting Restatements,"
(with Paul Hribar,
Nicole Jenkins),
The Accounting Review, 86, September, 2011, 1519-1547.
"Overvaluation and Its Effect on Management’s Choice of Alternative Earnings Management Mechanisms,"
The Accounting Review, 86, September, 2011, 1491-1518.
"Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?"
(with John Phillips,
Mort Pincus,
Sonja Rego),
The Accounting Review, 84, January (1st Quarter/Winter), 2009, 83-97.
"Calibrating the Reliability of Publicly Available Nonprofit Taxable Activity Disclosures,"
(with Robert Yetman,
Michelle Yetman),
Nonprofit and Voluntary Sector Quarterly, March25, 2008.