Mendoza Directory

Faculty & Research

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Brad A. Badertscher

Assistant Professor

BIO

Brad Badertscher is an Assistant Professor of Accountancy and the PricewaterhouseCoopers Faculty Fellow. Brad researches financial accounting issues, focusing on financial report quality. In recent papers, he examined how overvalued equity impacts financial reporting quality and the usefulness of insider trading information in resolving financial reporting quality issues. Brad teaches Measurement and Disclosure II, an intermediate-level financial accounting course. After earning a degree from the University of Nebraska-Kearney he was a valuation analyst in the insurance servcies indutry. Badertscher earned his MBA and PhD in Accounting from the University of Iowa.

AREAS OF EXPERTISE

  • Financial Accounting

EDUCATION

  • Ph D, University of Iowa
  • MBA, University of Iowa
  • BS, University of Nebraska - Kearney

TEACHING

  • Measurement and Disclosure II

PUBLICATIONS

"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), To appear in Accounting Horizons, December, 2011.

"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.