Wray E. Bradley                                

Associate Professor

School of Accounting and Management Information Systems       

Collins College of Business

The University of Tulsa 

800 S. Tucker Dr.

Tulsa, Oklahoma 74104-9700

(918) 631-2792 office

(918) 631-2164 fax 

Email:  wray-bradley@utulsa.edu




1) Behavioral aspects of Accounting, Management Information Systems, and Fraud/Forensics:

expertise, judgment, and abilities of Accounting, Information Technology, and Fraud/Forensics

professionals. (The "Ability and Performance..." article has received a national award).


2)  Online Learning and Computer mediated instruction: development of a 

cohesive theory of online learning; within module empirical research; online training for professionals.


3) Information Systems: business value and return on investment (ROI) of

Information Systems;  behavioral aspects of virtual teams, cyber security.


4) Taxation issues related to: corporate; international; state and local; legal aspects of taxation; fraud.






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.     


2009    "Ability and Performance on Ill-Structured Problems: The

             Substitution Effect of Inductive Reasoning Ability."

             Behavioral Research in Accounting, 21 (1): 19-35.

This article received the '2010 Behavioral Research in Accounting Best Paper Award'


2009    "Linking Systems Analysis Outputs to Capital Budgeting Measures:

             A Framework and Case Study Validation."  Journal of Information

             Science and Technology, 6(1): 3-24.  (with Akhilesh Bajaj)                       



2008    "SAAS: Integrating Systems Analysis with Accounting and Strategy

             for Ex Ante Evaluation of IS Investments." Journal of Information

             Systems, 22(1): 97-124.

             (with Akhilesh Bajaj and Karen Cravens)


2006   "Beyond Tax Treaties: Status of Forces and USAID Agreements." 

            The Journal of International Taxation, 17(4): 52-60.

            (with G. Christine Ballard)


2004    "Trust in Virtual Teams."  In Godar and Ferris (eds.)

            Virtual & Collaborative Teams: Process, Technologies, & Practice,

            pp. 99-113.  Hershey, PA: Idea Group Publishing.

            (with George S. Vozikis)


2003    "Improving Quarterly Earnings Estimates: The

            Predictive Ability of the Cash Reinvestment Ratio."

            The Journal of American Academy of Business,

            Cambridge,  2(2): 549-553.


2002    "Trust in Virtual Teams: The Use of a Directive

             Sentence in the Script of the Thinklet."     

             In Mastorakis and Mladenov (eds.),

             Recent Advances in Computers, Computing and

             Communications, pp. 122-127.  Athens, Greece:WSEAS

             Press. (with Russell Haines and George Vozikis)


2002    "The Restructuring of U.S. International Tax

             Policy."  The International Tax Journal

             28(3): 70-81. (with Richard E. Nantz)


2002    "The ETI Dispute: An Opportunity to Include

             an Ongoing Case Study in the MTC."  The Tax

             Adviser, May 2002: 328-333.


2001    "Retooling Corporate Strategy to Accommodate

             E-Commerce."  In P. Goette (ed.) 2002 Handbook of

             Business Strategies, pp. 19-24.  New York, NY:

             EC Media group, Thomson Financial. 

             (with Nicholas C. Romano, Jr.)


2001    "Training in the E-Commerce Era: Some

             Considerations for Computer Mediated

             Instruction."  Journal of e.Commerce and 

             Psychology, 1(4): 40-59.

             (with Nicholas C. Romano, Jr.)


2001    "Geological and Geophysical Costs: A

             Disincentive for the Oil and Gas Industry."

             Oil, Gas & Energy Quarterly, 49(4): 767-782

             (with Patrick A. Hennessee)


1999    "Tax Court Valuation Standards Go Beyond

             Relevant and Reliable." Valuation Strategies,

             3(2): 34-39.


1997   "Judgment and Decision Making:

            Expertise, Consensus and Accuracy."  

            In Arnold and Sutton (eds.), pp. 89-133,  

            Behavioral Accounting Research: Foundations

            and Frontiers, American Accounting Association.

            (with Marinus J. Bouwman).





                    Topics in Federal Taxation (undergraduate)


                    Financial Planning/Retirement and Taxation (graduate)


                    Fraud Detection and Prevention (graduate)





University of Arkansas Fayetteville, AR
J.D. Cleveland-Marshall
(Law Review)
Cleveland, OH
M.B.A. Pace University New York, NY


University of Texas - El Paso El Paso, TX





    American Accounting Association

    American Institute of Certified Public Accountants      

    Oklahoma Society of CPAs

    Institute of Management Accountants


I have previously practiced as a Certified Public Accountant and an Attorney.  I am a former arbitrator for the American Arbitration Association. I am also a Certified Management Accountant.       



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