Mendoza Directory

Faculty & Research

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Brad A. Badertscher

Associate Professor


Brad Badertscher is an Associate 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.




  • Measurement and Disclosure II


"Public Equity and Audit Pricing in the U.S.," (with Bjorn Jorgensen, Sharon Katz, Bill Kinney),  Journal of Accounting Research, 52, May, 2014, 303-339.

"The Market Pricing of Other Than Temporary Impairments," (with Jeffery J. Burks, Peter Easton),  The Accounting Review, 89, May, 2014, 811-838.

"The Separation of Ownership and Control and Corporate Tax Avoidance," (with Sharon Katz, Sonja Rego),  Journal of Accounting and Economics, 56, January (1st Quarter/Winter), 2014, 228-250.

"Externalities of Public Firms’ Disclosures: Evidence from Private Firms’ Investment Decisions," (with Nemit Shroff, Hal White),  Journal of Financial Economics, 3, September, 2013, 682-706.

"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.