Andrew M. Brajcich, J.D., LL.M., C.P.A.

Director, Graduate Accounting; Associate Professor of Accounting

Andrew Brajcich is the Director of Graduate Accounting and Associate Professor of Accounting. His research is focused on international and S corporation taxation and his work has been published in The Tax Adviser, The CPA Journal, The ATA Journal of Legal...

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Contact Information

Education & Curriculum Vitae

LL.M., University of Washington

J.D., University of Florida

B.B.A., Gonzaga University

Courses Taught

MTAX 610 - International Taxation

MTAX 604 - C Corporation Taxation

MTAX 614 - S Corporation Taxation

ACCT 365 - Federal Taxation I

ACCT 366 - Federal Taxation II


Andrew Brajcich is the Director of Graduate Accounting and Associate Professor of Accounting. His research is focused on international and S corporation taxation and his work has been published in The Tax Adviser, The CPA Journal, The ATA Journal of Legal Tax Research, Journal of Theoretical Accounting Research, Applied Economics Letters, TaxPro Journal, Journal of Accounting and Finance, Journal of Applied Business and Economics, Global Business and Finance Review, and Multinational Business Review. 

Professor Brajcich has been thrice recognized by students as the Graduate Accounting Outstanding Faculty of the Year. Other accolades include being named one of the 2015 Top 40 Under 40 - Professors Who Inspire by nerdscholar.com and the 2019 American Accounting Association Best Education Paper Award. He currently serves as an officer for the Washington Society of CPAs and on the American Institute of CPAs S Corporation Technical Resource Panel. When not reading the Internal Revenue Code, he enjoys cross-country skiing, Chelsea Football Club, hand-tied bow ties, and any activity with his boys. His inspiration is Ted Lasso.

Brajcich, Andrew and Gerhard Barone. 2019. “Observations and Planning Implications for the New Kiddie Tax Rules under the TCJA.” Tennessee CPA Journal, forthcoming.

Brajcich, Andrew. 2019. “Disposition of an Interest in a U.S. Partnership by a Foreign Person: The Saga of Revenue Ruling 91-32.” Journal of Legal Tax Research, forthcoming

Brajcich, Andrew, “Charitable Contributions by S Corporations: A Mismatch of Pass Through and Basis Adjustment.” The CPA Journal, 88(4), April 2019

Brajcich, Andrew, “Capital Contribution of Reduced Basis S Corporation Debt: An Alternative to Taxable Repayment.” The Tax Adviser - Tax Insider Newsletter, December 20, 2018. 

Friesner, Daniel L., Matthew McPherson, Tim Schibik and Andrew M. Brajcich. 2017. “Identifying Peers in International Tax Competition.” Applied Economics Letters, 25(9): 584-587.

Weber, Gary J. and Andrew M. Brajcich. 2017. “Foreign Partners in a Partnership: When to Withhold and How Much.” TaxPro Journal, 21(1): 42-46.

Brajcich, Andrew M., Dan Friesner and Tim Schibik. 2016. “Do Pharmaceutical Companies Strategically Shift Income and Intellectual Property to Foreign Subsidiaries?” Multinational Business Review, 24(1): 8-24.

Brajcich, Andrew M. 2016. “Tax Trap for the Unwary: The Passive Foreign Investment Company.” Today’s CPA, 43(4): 32-33.

Friesner, Dan and Andrew M. Brajcich. 2015. “Using Maximum Entropy Outlier Analysis to Identify Multinational Corporation Tax Havens.” Journal of Accounting and Finance, 15(3): 11-26.

Hackney, Donald D., Dan Friesner and Andrew M. Brajcich. 2014. “Effects of IRS Collection Activities on Consumer Bankruptcy Filings.” Journal of Accounting and Finance, 14(5): 24-41.

Hackney, Donald D., Dan Friesner and Andrew M. Brajcich. 2014. “Bankruptcy and Intra-District Legal Culture.” Journal of Applied Business and Economics, 16(2): 11-26.

Rhim, Jong C., Dan Friesner and Andrew M. Brajcich. 2014. “Measuring Agency Costs in the Presence of Incidental Truncation: Empirical Evidence from Chinese Firms.” Global Business and Finance Review, 19(1): 45-60.

Brajcich, Andrew M., Dan Friesner and Matthew McPherson. 2013. “Trends in the Shifting of Resources by U.S.-based Multinational Companies.” Journal of Accounting and Finance, 13(6): 92-106.

Brajcich, Andrew M., Dan Friesner and Matthew McPherson. 2013. “Key Determinants of Repatriated Earnings by U.S. Multinational Enterprises.” Multinational Business Review, 21(3): 269-289.

Brajcich, Andrew M. and Daniel Lawson. 2013. “Minimizing Employment Taxes in U.S. ‘S’ Corporations: Levels of Compensation and Shareholder Sophistication.” International Business Research, 6(3): 6-21.

Brajcich, Andrew M. 2013. "Tax Considerations for Clients Going Global." Journal of the CPA Practitioner, 5(1): 5-6.

Brajcich, Andrew M. and Daniel Lawson. 2012. “Utilizing Debt as a Tax Benefit: The Capitalization of U.S. Corporations and Owner Sophistication.” Journal of Business, Economics and Finance, 1(4): 116-123.