Dr.Gary Braun

Associate Professor of Accounting

Recent Publications

On This Page:

Published Papers - Academic Journals

Braun, Gary;  Rodriguez, Ramon;  2014.  Using Gray’s (1988) Accounting Values to Explain Differing Levels of Implementation of IFRS.  International Journal of Accounting and Financial Reporting  4 (2), 104-136

Braun, Gary;  Rodriguez, Ramon;  2014.  Using Gray’s (1988) Accounting Values to Explain Differing Levels of Implementation of IFRS.  International Journal of Accounting and Financial Reporting  4 (2), 104-136

Huerta, Esperanza;  Petrides, Yanira;  Braun, Gary;  2013.  Translation of IFRS: Language as a Barrier to Comparability.  Research in Accounting Regulation  25 (1), 1-12

Fernandez, Nicholas;  Braun, Gary;  Hosch, Harmon;  Morera, Osvaldo;  2008.  Development of Rules-Based and Principles-Based Measures of Decision Making.  Journal of Business and Economic Perspectives

Braun, Gary;  Rodriguez, Ramon;  2008.  Earnings Management and Accounting Values: A Test of Gray (1988).  Journal of International Accounting Research  7 (2), 1-23

Books and Book Chapters

Putnam, Karl;  Abdelfattah, Belal;  Bagchi, Kallol;  Braun, Gary;  2015.  Chapter 2: Tax Compliance and International Cultural Factors: A Multi-level Empirical Study. 

Conference Proceedings

Braun, Gary;  Francis, Richard;  2010.  Using the Reconciliation for the Proposed Cash Flow Statement to Predict Future Business Cash Flow. 

Haynes, Christine;  Lewis, Tom;  Taylor, Mark;  Braun, Gary;  2010.  Principles-Based vs. Rules-Based Accounting Standards: The Effect of Client Proposed Accounting Treatment and Regulatory Enforcement on Auditor Judgments and Confidence. 

Rodriguez, Ramon;  Braun, Gary;  2008.  Earnings Management and Accounting Values: A Test of Gray (1988).  AAA International Accounting Section 2008 Midyear Meeting

Rodriguez, Ramon;  Braun, Gary;  2007.  Accounting Values and Earnings Management.  American Accounting Association Annual Conference

Rodriguez, Raymon;  Braun, Gary;  2007.  Earnings Management and Accounting Values: A Test of Gray (1988).  AAA 2007 Annual Meeting

Braun, Gary;  Putnam, Karl;  Bagchi, Kallol;  2006.  Culture and International Tax Rates: An Empirical Investigation.  Proceedings of American Accounting Association Conference (Abstract)

Putnam, Karl;  Bagchi, Kallol;  Braun, Gary;  2006.  Predicting Tax Burdens: An International Empirical Perspective Using Cultural Factors.  American Accounting Association Government and Nonprofit section 2006 Midyear Meeting


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