Wray Bradley CMA, JD, PhD

President, Faculty Senate
Professor of Accounting Collins College of Business
School of Accounting and Computer Information Systems


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.

Ph.D., University of Arkansas
J.D., Cleveland State University
M.B.A., Pace University
B.B.A., University of Texas-El Paso

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

Fraud Prevention
Forensic Accounting

The following may be selected publications rather than a comprehensive list.

Journal Articles

Rahimian, F., Bajaj, A., & Bradley, W. (2016). Estimation of Deficiency Risk and Prioritization of Information security Controls: A Data-Centric Approach. International Journal of Accounting Information Systems, 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.

Bajaj, A., & Bradley, W. (2009). Linking Systems Analysis Outputs to Capital Budgeting Measures: A Framework and Case Study Validation. Journal of Information Science and Technology (JIST), 6(1), 3–34.

Bajaj, A., Bradley, W., & Cravens, K. (2008). SAAS: Integrating Systems Analysis with Accounting and Strategy for Ex Ante Evaluation of IS Investments. Journal of Information Systems, 22(1), 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. (2003). Improving Quarterly Earnings Estimates: The Predictive Ability of the Cash Reinvestment Ratio. The Journal of American Academy of Business, 2(2), 549–553.

Bradley, W. (2002). The ETI Dispute: An Opportunity to Include an Ongoing Case Study in the MTC. The Tax Adviser, 328–333.

Bradley, W., & Nantz, R. (2002). The Restructuring of U.S. International Tax Policy. The International Tax Journal, 28(3), 70–81.

Bradley, W., & Hennessee, P. (2001). Geological and Geophysical Costs: A Disincentive Legacy for the Oil and gas Industry. Oil, Gas and Energy Quarterly, 49(4), 767–782.

Bradley, W., & Romano, N. (2001). Training in the E-Commerce Era: Some Considerations for Computer Mediated Instruction. Journal of E.Commerce and Psychology, 1(4), 40–59.

Bradley, W. (1999). Tax Court Valuation Standards Go beyond “Relevant and Reliable.” Valuation Strategies, 3(2), 34–39.

Conference Proceedings

Bradley, W. (2011). A Conceptual Framework for the Design and Evaluation of Online Learning Modules. American Society of Business and Behavioral Sciences.

Bajaj, A., & Bradley, W. (2005). An Exploration of the Role of Systems Analysis For Ex Ante Business Value Evaluations Of Information Systems. Proceedings of the Americas Conference on Information Systems (AMCIS.

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

ACCT 4023 Tax Plan Person Invest (x-listed)
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ACCT 4233 Topic in Fed Income Tax (x-listed)
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ACCT 7043 Fraud Detection and Prevention
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ACCT 7283 Forensic Acct Litigatn
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