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

Assistant Professor of Accounting

A fourth-generation Zag, Professor Brajcich joined the faculty in spring 2012. He has been recognized by students twice as the MAcc Outstanding Faculty of the Year and was named by the financial literacy and education website nerdscholar.com as one of...

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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

MTAX 606 - Taxation of Wealth Transfers

MTAX 616- Income Tax of Estates and Trusts

ACCT 365 - Federal Taxation I

ACCT 366 - Federal Taxation II


A fourth-generation Zag, Professor Brajcich joined the faculty in spring 2012. He has been recognized by students twice as the MAcc 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.” Prior to joining academia, he worked in the International Tax Services Group at Deloitte Tax LLP and served in the Peace Corps. His research is focused on international tax. He teaches continuing education throughout the country for the AICPA, state CPA societies, the Washington State Bar Association, and accounting firms.

Friesner, Daniel L., Matthew McPherson, Tim Schibik and Andrew M. Brajcich. 2017. “Identifying Peers in International Tax Competition.” Applied Economics Letters, forthcoming.

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.