Brajcich

Andrew M. Brajcich, JD, LLM, CPA

Assistant Professor of Accounting

 
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Peer-Reviewed Publications

Friesner, Daniel L., Matthew McPherson, Tim Schibik and Andrew M. Brajcich, “Identifying Peers in International Tax Competition.” Applied Economics Letters, http://dx.doi.org/10.1080/13504851.2017.1349280

Weber, Gary J. and Andrew M. Brajcich, “Foreign Partners in a Partnership: When to Withhold and How Much” TaxPro Journal, (Spring 2017
)

Brajcich, Andrew M., Dan Friesner and Tim Schibik, “Do Pharmaceutical Companies Strategically Shift Income and Intellectual Property to Foreign Subsidiaries?” Multinational Business Review, Volume 24, Issue 1 (2016)

Brajcich, Andrew M., “Tax Trap for the Unwary: The Passive Foreign Investment Company” Today’s CPA, Jan/Feb (2016)

 

Friesner, Dan and Andrew M. Brajcich, “Using Maximum Entropy Outlier Analysis to Identify Multinational Corporation Tax Havens.” Journal of Accounting and Finance, Volume 15, Issue 3 (2015)

 

Hackney, Donald D., Dan Friesner and Andrew M. Brajcich. “Effects of IRS Collection Activities on Consumer Bankruptcy Filings” Journal of Accounting and Finance, Volume 14, Issue 5 (2014)

Hackney, Donald D., Dan Friesner and Andrew M. Brajcich. “Bankruptcy and Intra-District Legal Culture” Journal of Applied Business and Economics, Volume 16, Issue 2 (2014)


Rhim, Jong C., Dan Friesner and Andrew M. Brajcich. “Measuring Agency Costs in the Presence of Incidental Truncation: Empirical Evidence from Chinese Firms” Global Business and Finance Review, Volume 19, No.1 (2014)


Brajcich, Andrew M., Dan Friesner and Matthew McPherson. “Trends in the Shifting of Resources by U.S.-based Multinational Companies.” Journal of Accounting and Finance, Volume 13, Issue 6 (2013)

Brajcich, Andrew M., Dan Friesner and Matthew McPherson. “Key Determinants of Repatriated Earnings by U.S. Multinational Enterprises” Multinational Business Review, Volume 21, Issue 3 (September 2013)

Brajcich, Andrew M. and Daniel Lawson, “Minimizing Employment Taxes in U.S. ‘S’ Corporations: Levels of Compensation and Shareholder Sophistication.” International Business Research, Volume 6, No. 3 (March 2013)


Brajcich, Andrew M., "Tax Considerations for Clients Going Global." Journal of the CPA Practitioner, Volume 5, Issue 1 (February/March 2013)

Brajcich, Andrew M. and Daniel Lawson, “Utilizing Debt as a Tax Benefit: The Capitalization of U.S. Corporations and Owner Sophistication.” Journal of Business, Economics and Finance, Volume 1, Issue 4 (December 2012)