Mendoza School of Business


Brad Badertscher

Deloitte Foundation Department Chair of Accountancy; Deloitte Professor of Accountancy
Accountancy
 574-631-5197
  393B Mendoza College of Business
  • Biography
  • Background
  • Publications
  • Awards

Brad Badertscher is the Deloitte Professor of Accountancy. Brad researches financial accounting issues, focusing on financial report quality. In recent papers, he examined fair value accounting, tax aggressiveness, and private firm accounting. Brad is also an Editor at The Accounting Review. Brad teaches an accounting research class as well as Measurement and Disclosure II, an intermediate-level financial accounting course. Badertscher earned his MBA and PhD in Accounting from the University of Iowa.

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

Areas of Expertise
Financial Accounting

Editorial Boards
Editorial Board Member
Journal of Financial Reporting
June 1, 2015

Editor & Editorial Board
The Accounting Review
June 1, 2016 - August, 2020

"Private Firm Investment and Public Peer Valuation and Sentiment", (With Devin Shanthikumar, Siew Hong Teoh), The Accounting Review, 19, 2019

"Conforming Tax Avoidance and Capital Market Pressure.", (With Sharon Katz, Sonja Rego, Ryan Wilson), The Accounting Review, 19, 2019

"Private versus Public Corporate Ownership: Implications for Future Profitability", (With Kris Allee, Teri Yohn), Journal of Management Research

"The Market Reaction to Bank Regulatory Reports", (With Jeffery Burks, Peter Easton), Review of Accounting Studies, 2018

"Private Ownership and the Cost of Debt: Evidence from the Bond Market", (With Dan Givoly, Sharon Katz, Hanna Lee), Management Science, 2018

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

"The Market Pricing of Other Than Temporary Impairments", (With Jeffery Burks, Peter Easton), The Accounting Review, 89, 2014

"The Separation of Ownership and Control and Corporate Tax Avoidance", (With Sharon Katz, Sonja Rego), Journal of Accounting and Economics, 56, 2014

"Externalities of Public Firms’ Disclosures: Evidence from Private Firms’ Investment Decisions", (With Nemit Shroff, Hal White), Journal of Financial Economics, 3, 2013

"Earnings Management and the Predictive Ability of Accruals with Respect to Future Cash Flows", (With Dan Collins, Thomas Lys), Journal of Accounting & Economics, 53, 2012

"A Convenient Scapegoat: Fair Value Accounting by Commercial Banks During the Financial Crisis", (With Jeffery Burks, Peter Easton), The Accounting Review, 87, 2012

"Accounting Restatements and the Timeliness of Disclosures", (With Jeffery Burks), Accounting Horizons, 25, 2011

"Informed Trading and the Market Reaction to Accounting Restatements", (With Paul Hribar, Nicole Jenkins), The Accounting Review, 86, 2011

"Overvaluation and Its Effect on Management’s Choice of Alternative Earnings Management Mechanisms", The Accounting Review, 86, 2011

"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, 2009

"Calibrating the Reliability of Publicly Available Nonprofit Taxable Activity Disclosures", (With Robert Yetman, Michelle Yetman), Nonprofit and Voluntary Sector Quarterly, 2008

Award
"Best Paper Award", Financial Accounting and Reporting Section, 2013

"PricewaterhouseCoopers Faculty Fellow", 2011