Dr.Gary Braun

Associate Professor of Accounting

Recent Publications

On This Page:

Published Papers - Academic Journals

Braun, Gary P. and Ramon P. Rodriguez, Jr. (2014) International Journal of Accounting and Financial Reporting

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.

Huerta, E., Y. Petrides, and G.P. Braun. (2013) "Translation of IFRS: Language as a barrier to comparability" Research in Accounting Regulation (25) 1-12.

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


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