A fourth-generation Zag, Professor Brajcich joined the faculty in spring 2012. He has been recognized thrice by students as the MAcc/MSTax Outstanding Faculty of the Year and was named by the financial literacy and education website nerdscholar.com as one of the “2015 Top 40 Under 40 - Professors Who Inspire.” Andrew previously worked in the International Tax Services group at Deloitte Tax LLP. His research is focused on international, individual, and S corporation tax and his work has been published in The Tax Adviser, The CPA Journal, and The ATA Journal of Legal Tax Research. He also teaches continuing professional education throughout the country and currently serves on the Board of Directors for the Washington Society of CPAs.
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.