Dr.Gary Braun

Associate Professor of Accounting

Recent Publications

On This Page:

Published Papers - Academic Journals

Braun, G.P., and R.P. Rogriguez, Jr. (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.

Translation of IFRS: Language as a Barrier to Comparability

Braun, G., Fernandez, N., Hosch, H. M., Morera, O. F. (2008). Development of Rules-Based and Principles-Based Measures of Decision Making. Journal of Business and Economic Perspectives.

Braun, G., Rodriguez, R. P. (2008). Earnings Management and Accounting Values: A Test of Gray (1988). Journal of International Accounting Research, 7(2), 1-23. Harzing Journal Quality Rating= Well Regarded Journal. aaahq.org

Conference Proceedings

Using the Reconciliation for the Proposed Cash Flow Statement to Predict Future Business Cash Flow

Principles-Based vs. Rules-Based Accounting Standards: The Effect of Client Proposed Accounting Treatment and Regulatory Enforcement on Auditor Judgments and Confidence

Rodriguez, R. P., Braun, G. (2008). Earnings Management and Accounting Values: A Test of Gray (1988). San Diego, CA: AAA International Accounting Section 2008 Midyear Meeting.

Rodriguez, R. P., Braun, G. (2007). Accounting Values and Earnings Management. Chicago, Ill.: American Accounting Association Annual Conference.

Rodriguez, R. P., Braun, G. (2007). Earnings Management and Accounting Values: A Test of Gray (1988). Chicago, IL: AAA 2007 Annual Meeting.

Braun, G., Putnam, K. B., Bagchi, K., AAA 2006 Annual Meeting, "Culture and International Tax Rates: An Empirical Investigation," American Accounting Association, Washington, DC. (August 2006).

Putnam, K. B., Bagchi, K., Braun, G. (2006). Predicting Tax Burdens: An International Empirical Perspective Using Cultural Factors. Miami, Forida: American Accounting Association Government and Nonprofit section 2006 Midyear Meeting. aaahq.org/GNP/newsheadline/MYM2006/_akputnam%20-%20tax%20culture%20feb%2015%20%202006%20conference%20upload%20version%20e[1].pdf