Wray Bradley - Faculty & Adjuncts

Wray Bradley, CMA, JD, PhD

Wray Bradley, CMA, JD, PhD
Professor of Accounting
College of Business
Accounting and Computer Information Systems
918-631-2792 Helmerich Hall Room 313G


PhD – University of Arkansas MBA – Pace University JD – Cleveland State University BBA – University of Texas-El Paso


Wray Bradley teaches taxation, fraud detection and prevention, and forensic accounting.  Bradley has practiced as a CPA and tax attorney.  He is also a Certified Management Accountant and is a former arbitrator for the American Arbitration Association.

Research Interests

Behavioral Research related to Accounting, Information Systems, and Fraud
Integration of Accounting and Information Technology
Development of Learning Theory in an Online Environment
Legal Aspects of Taxation
Transfer Pricing

Teaching Interests

Fraud Prevention
Forensic Accounting


Journal Articles

  • Estimation of Deficiency Risk and Prioritization of Information security Controls: A Data-Centric Approach. (2016), 20, 38-64.
  • Bradley, W. (2015). Transfer Pricing: Increasing Tension between Multinational Firms and Tax Authorities. Accounting and Taxation, 7(2), 65–73.

  • Bradley, W. (2011). A Conceptual Framework for the Design and Evaluation of Online Learning Modules in Professional Training and Academic Education in Business. The Business Review, Cambridge, 18(1), 20–27.

  • Bradley, W. (2009). Ability and Performance on Ill-Structured problems: The Substitution Effect of Inductive Reasoning Ability. Behavioral Research in Accounting, 21(1), 19–35.

  • Bradley W., & Bajaj A. (2009). Linking Systems Analysis Outputs to Capital Budgeting Measures: A Framework and Case Study Validation, 6, 3-23.
  • SAAS: Integrating Systems Analysis with Accounting and Strategy. (2008), 22, 97-124.
  • SAAS: Integrating Systems Analysis with Accounting and Strategy for Ex Ante Evaluation of IS Investments. (2008), 22, 97-124.
  • Bradley, W., & Ballard, C. (2006). Beyond Tax Treaties: Status of Forces and USAID Agreements. The Journal of International Taxation, 17(4), 52–60.

  • Bradley W. (2004). Book Review: Strategic Corporate Tax Planning by (by Karayan, Swenson and Neff), 26, 73-74.
  • Bradley W., & Vozikis G. (2004). Trust in Virtual Teams, 99-113.
  • Bradley W. (2003). Improving Quarterly Earnings Estimates: The Predictive Ability of the Cash Reinvestment Ratio, 2, 549-553.
  • Bradley W. (2002). The ETI Dispute: An Opportunity to Include an Ongoing Case Study in the MTC, 328-333.
  • Bradley W., & Nantz R. (2002). The Restructuring of U.S. International Tax Policy, 28, 70-81.
  • Bradley W., Haines R., & Vozikis G. (2002). Trust in Virtual Teams: The Use of a Directive Sentence in the Script of the Thinklet, 122-127.
  • Bradley W., & Hennessee P. (2001). Geological and Geophysical Costs: A Disincentive Legacy for the Oil and gas Industry, 49, 767-782.
  • Bradley W., & Romano N. (2001). Retooling Corporate Strategy to Accommodate E-Commerce, 19-24.
  • Bradley W., & Romano N. (2001). Training in the E-Commerce Era: Some Considerations for Computer Mediated Instruction, 1, 40-59.
  • Bradley W. (1999). Tax Court Valuation Standards Go beyond “Relevant and Reliable”, 3, 34-39.
  • Bradley W., & Bouwman M. (1997). Judgment and Decision Making: Expertise, Consensus, and Accuracy, 89-133.
  • Bradley W. (1986). Accounting for Pensions- Part I, 45, 33-36.
  • Bradley W. (1986). Accounting for Pensions- Part II, 45, 33-37.
  • Bradley W. (1986). Financial Forecasts and Projections, 45, 69-71.
  • Bradley W. (1985). Accountants’ Liability: Ultramares Clarified by New York Court of Appeals, 44, 57-59.
  • Bradley W. (1985). Attestation Standards, 44, 45-47.
  • Bradley W. (1985). Reasonable Cause Will Still Abate Many Penalties Despite Recent Supreme Court Case, 34, 134-139.
  • Bradley W. (1985). The Beginning of a New Era, 44, 45-48.
  • Bradley W. (1983). Accountants’ Liability: An Ohio Perspective, 57, 3-7.

Conference Proceedings

  • Bradley W. (2011). A Conceptual Framework for the Design and Evaluation of Online Learning Modules. In . American Society of Business and Behavioral Sciences.
  • An Exploration of the Role of Systems Analysis For Ex Ante Business Value Evaluations Of Information Systems. (2005). In . Proceedings of the Americas Conference on Information Systems (AMCIS.
  • Bradley W., & Vozikis G. (2002). Trust in Virtual Teams:Thinklets. In . World Scientific Engineering Academy and Society.
  • Bradley W., & Vozikis G. (2002). Organizational Learning as a Driver for entering the E-Commerce Marketplace. In .

Courses Taught

  • Fraud Detection & Prevention
  • Fraud Detection and Prevention
  • Topics in Federal Income Taxation
  • Concepts in Accounting Information II
  • Forensic Accounting and Litigation Support
  • Tax Planning for Personal Investing

Professional Affiliations

  • American Institute of Certified Public Accountants
  • Oklahoma Society of CPAs
  • American Accounting Association
  • Association of Certified Fraud Examiners
  • Institute of Management Accountants
  • Institute of Internal Auditors

Awards & Honors

  • Leon Hay Doctoral Fellowship
  • Collins College of Business Mayo Excellence in Research award
  • Behavioral Research in Accounting (BRIA) Best Paper Award