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Sid Gray

Photo of Sid Gray

BEc (Hons) PhD Lancaster FASSA FCCA (UK) CPA (Australia) ACIS (UK) MCMI (UK)
Professor of International Business and Co-Director EIRG

Rm 4143
H70 - Abercrombie Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9351 3552
Fax +61 2 9036 5378
sid.gray@sydney.edu.au

Bio

Professor Sidney J. Gray is Professor of International Business and Co-Director of the Entrepreneurship and Innovation Research Group at the University of Sydney Business School. Sid joined the University of Sydney in 2003 when he was appointed as Head of the School of Business, serving until 2006. He subsequently served as Acting Pro-Dean in 2006, Associate Dean (International) of the Faculty of Economics and Business from 2006-2008 and Chair, Discipline of International Business from 2012-2016.

Sid Gray has been honoured for his research contributions in the fields of both accounting and international business. In 2006, he was elected a Fellow of the Academy of the Social Sciences in Australia for distinction in the field of accounting. In 2009, he was elected a Fellow of the Academy of International Business for his outstanding contributions to the field of international business. In 2012, he was conferred with the honorary degree of Doctor of Laws by Kwansei Gakuin University in Japan for his contributions to the advancement of culture. In 2015, he was an Australian Research Council appointed member of the Economics and Commerce Research Evaluation Committee for the ‘Excellence in Research for Australia’ (ERA) assessment of Australian Universities.

Sid’s main teaching and research interests are in the areas of international accounting and corporate transparency, international business strategy, and cross-cultural management. He is the author/co-author of more than 200 publications including research articles in leading international journals such as Journal of Accounting Research, Abacus, Journal of International Business Studies, Journal of International Financial Management and Accounting, Accounting and Business Research, European Accounting Review, British Accounting Review, The International Journal of Accounting, Journal of Business Finance and Accounting, Management International Review, International Journal of Human Resource Management, Human Relations and Journal of World Business.

Sid’s books include International Accounting and Multinational Enterprises (John Wiley, USA), co-authored with Lee Radebaugh, Financial Accounting. A Global Approach (Houghton Mifflin, USA), co-authored with Belverd Needles and International Business. Asia-Pacific Edition (McGraw-Hill, Australia), co-authored with Peter Dowling, Peter Liesch and Charles Hill. He was a founding Editor (with Fred Choi) of the Journal of International Financial Management and Accounting (published by Wiley in association with the Stern School of Business at New York University) in 1988 and is currently Co-Editor in Chief of the journal with Richard Levich. He is also a member of the editorial boards of a number of leading international accounting and international business journals including Journal of International Business Studies, Management International Review, Abacus and China Accounting & Finance Review.

He has successfully supervised 48 PhD students to date - from many countries around the world: Australia, Brazil, Cameroon, China, Fiji, France, Ghana, Hong Kong, India, Indonesia, Ireland, Jordan, Malaysia, the Netherlands, the Phillipines, Portugal, Saudi Arabia, Singapore, South Korea, Taiwan, Thailand, Trinidad, Turkey, UK, and USA.

He was the first non-American to win the American Accounting Association's International Section award (in 1994) of "Outstanding International Accounting Educator" for his sustained contributions to research and teaching in the field of international accounting.

Prior to joining Sydney University in 2003 he was Associate Dean (Postgraduate) and the Foundation Professor of International Business in the Faculty of Commerce and Economics at the University of New South Wales (1997-2003). He was also formerly Professor of International Business (Foundation for Management Education Chair) at the Warwick Business School, University of Warwick (1993-97) in England; and Professor of Accounting and Finance at the University of Glasgow (1979-92) in Scotland where he served as Head of Department (1980-87), Director of the Glasgow Business School (1986-87) and Founder Director of the Centre for International Finance and Accounting (1988-92). He has also been a Visiting Professor in many universities around the world including the University of Amsterdam, Stockholm School of Economics, Kyushu University, University of Hong Kong, Waseda University, National University of Singapore, University of Malaya, University of Hawaii and Kwansei Gakuin University in Japan.

Sid Gray was educated at Bedford Modern School in England and subsequently earned a Bachelor of Economics (Honours) degree from the University of Sydney and a Doctor of Philosophy degree from Lancaster University in England. He is also a qualified accountant (CPA and FCCA), chartered secretary (ACIS) and chartered manager (MCMI). Prior to becoming a university lecturer at the Lancaster University Management School in the 1970s, he was an executive with international companies in the U.K, India and Australia, where he was latterly with Burns Philp. His business experience includes a period of more than 4 years in India as an expatriate manager involved in the export of tea, coffee, spices and cashew nuts as well as shipping, insurance and travel agency work.

Sid Gray has contributed to academia, the profession and the community in a number of service roles including serving as President of the International Association for Accounting Education and Research (IAAER) from 1992-97, Chairman of the British Accounting Association (1987), Secretary General of the European Accounting Association (1982-83) and Vice President-International of the American Accounting Association (2007-2009). He also served as a member of the peak accounting standard setting body for the U.K. and Ireland, formerly the Accounting Standards Committee (ASC), from 1984-87. More recently, he was a co-founder of the Australia and New Zealand International Business Academy (ANZIBA) serving as President from 2002-2004. In 2006, he was awarded the Founder's Award by the IAAER for distinguished service and currently serves as Chair of the IAAER Board of Advisors. He has also served as Chair of the Finance Committee (2004-2008) of Sydney University's International House, a residential college for both international and Australian students, serving on Council from 1999-2008. In 2010, he was elected a Fellow of International House for outstanding service to the life of the House. In 2011, Sid was elected Treasurer of the Academy of the Social Sciences in Australia and has been re-elected to serve until 2016. In 2012, he was appointed a member of the National Advisory Council of the Export Council of Australia. In 2015, following 50 years of membership he became a Life Member of the East India Club in London.

Research Interests

Sid Gray’s research interests are in the areas of international accounting and corporate transparency, international financial management, international business strategy, and cross-cultural management. His expertise covers the fields of accounting, finance, strategy, international business, human resource management and cultural studies. Much of his research has an inter-disciplinary orientation. He is the author/co-author of more than 200 publications including articles in leading international refereed journals such as Journal of Accounting Research, Abacus, Accounting and Business Research, European Accounting Review, International Journal of Accounting, Journal of International Business Studies, Journal of World Business, Management International Review, Human Relations and International Journal of Human Resource Management.

Sid’s main research contributions address, firstly, global and regional accounting harmonisation issues where he has examined the convergence of standards and practices internationally with special reference to the comparative impact of nationally based accounting policies and financial performance measurement. His research highlights the problems of attempting universal interpretations of performance and thus the need to put performance evaluation in context or to move towards more harmonised methods of measurement and evaluation. Secondly, his research explores international transparency and corporate governance issues with a focus on examining the importance of the cultural and social environment relative to capital market and other pressures on the information disclosure strategies of multinationals based in the major countries of the world. His work highlights the need to be sensitive to contextual influences in understanding corporate behaviour and impact. Thirdly, his research addresses issues concerning the efficacy of expatriate management behaviour in the context of diverse cultural and organisational settings, with special reference to creativity and cognitive development. His findings suggest that there are many positive aspects to the expatriate international experience both at the personal and organisational level that are critical to the development of a ‘global mindset’ and capacity development.

Selected publications

2018

Journal Articles

Heizmann H, Fee A, and Gray S (2018) Intercultural Knowledge Sharing Between Expatriates and Host-country Nationals in Vietnam: A Practice-based Study of Communicative Relations and Power Dynamics Journal of International Management, 24 (1), 16-32. [More Information]

Nakao S, and Gray S (2018) The Impact of IFRS in Brazil: The Legacy of Mandatory Book-tax Conformity Australian Accounting Review. [More Information]

Ozu C, Nakamura M, Nagata K, and Gray S (2018) Transitioning to IFRS in Japan: Corporate Perceptions of Costs and Benefits Australian Accounting Review, 28 (1), 4-13. [More Information]

Sharma N, Boyle B, Mitchell R, Malik A, Gray S, and O'Mahony B (2018) Leveraging the Common and Outsourcing the Distinct: Institutional Difference and Multinational Identities in Emerging Economies Social Identities, 24 (5), 564-581. [More Information]

Wijayana S, and Gray S (2018) Capital market consequences of cultural influences on earnings: The case of cross-listed firms in the U.S. stock market International Review of Financial Analysis, 57, 134-147. [More Information]

2017

Journal Articles

Black E, Stainbank L, Elnathan D, Giner B, Gray S, Meljem S, de Rivera E, Noguchi A, Sellhorn T, and Wood D (2017) Usage of Journal Rankings: An International Perspective Journal of International Accounting Research, 16 (3), 1-15. [More Information]

Fee A, Heizmann H, and Gray S (2017) Towards a theory of effective cross-cultural capacity development: the experiences of Australian international NGO expatriates in Vietnam International Journal of Human Resource Management, 28 (14), 2036-2061. [More Information]

Kim Y, and Gray S (2017) Internationalization Strategy and the Home-Regionalization Hypothesis: The Case of Australian Multinational Enterprises Australian Journal of Management, 42 (4), 673-691. [More Information]

Book Chapter

Ram R, and Gray S (2017) Australia's Alternative to IFRS for Small to Medium Enterprises: Reduced Disclosure Requirements The Effect Study on the Implementation of IFRS; Chuo Keizai Holdings, Japan, 137-155.

2016

Report

Gray S, Li W, Alday S, and Welch C (2016) Australia's International Business Survey: 2016 Report; Export Council of Australia, Sydney, 9-278.

2015

Journal Articles

Fearnley N, and Gray S (2015) National Institutional Factors and IFRS Implementation in Europe: The Case of Investment Property Companies International Journal of Accounting and Information Management, 23 (3), 271-288. [More Information]

Gray S, Kang T, Lin Z, and Tang Q (2015) Earnings Management in Europe Post IFRS: Do Cultural Influences Persist? Management International Review, 55 (6), 827-856. [More Information]

Hellman N, Gray S, Morris R, and Haller A (2015) The Persistence of International Accounting Differences as Measured on Transition to IFRS Accounting and Business Research, 45 (2), 166-195. [More Information]

Book Chapter

Gray S, and Kang H (2015) Accounting Transparency and International Standard Setting The Oxford Handbook of Economic and Institutional Transparency; Oxford University Press, New York, United States, 456-476. [More Information]

Report

Gray S, Li W, Alday S, and Welch C (2015) Australia's International Business Survey: 2015 Report; Export Council of Australia, Sydney, 2-148.

2014

Journal Article

Morris R, Gray S, Pickering J, and Aisbitt S (2014) Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience Accounting Horizons, 28 (1), 143-173. [More Information]

Book

Gray S, Coenenberg A, and Gordon P (2014) International Group Accounting (RLE Accounting): Issues in European Harmonization; Routledge, Abingdon, UK. [More Information]

Book Chapter

Kang H, and Gray S (2014) Corporate Financial Reporting in the BRIC Economies: A Comparative International Analysis of Segment Disclosure Practices International Finance Review vol 15: Emerging Market Firms in the Global Economy; Emerald Group Publishing, Bingley, United Kingdom, 233-254. [More Information]

Reports

Fee A, Gray S, Yang L, and Boguslavski P (2014) Factors Influencing the Effectiveness of International Volunteer Assignments: A 10-Year Analysis; Australian Volunteers International (AVI), Melbourne, 1-4.

Gray S, Rumyantseva M, Alday S, and Welch C (2014) Australia's International Business Survey: 2014 Report; Export Council of Australia, Sydney, 2-75.

2013

Journal Articles

Fee A, and Gray S (2013) Transformational Learning Experiences of International Development Volunteers in the Asia-Pacific: The Case of a Multinational NG?� Journal of World Business, 48 (2), 196-208. [More Information]

Fee A, Gray S, and Lu Q (2013) Developing cognitive complexity from the expatriate experience: Evidence from a longitudinal field study International Journal of Cross Cultural Management, 13 (3), 299-318. [More Information]

Gray S, Kang T, and Yoo Y (2013) National Culture and International Differences in the Cost of Equity Capital Management International Review, 53 (6), 899-916. [More Information]

Kang H, and Gray S (2013) Segment Reporting Practices in Australia: Has IFRS 8 Made a Difference? Australian Accounting Review, 23 (3), 232-243. [More Information]

Kang H, Leung S, Morris R, and Gray S (2013) Corporate Governance and Earnings Management: An Australian Perspective Corporate Ownership and Control, 10 (3), 95-112. [More Information]

Kumar V, Mudambi R, and Gray S (2013) Internationalization, Innovation and Institutions: The 3 I's Underpinning the Competitiveness of Emerging Market Firms Journal of International Management, 19 (3), 203-206. [More Information]

2012

Journal Article

Fee A, and Gray S (2012) The Expatriate-Creativity Hypothesis:� A Longitudinal Field Test Human Relations, 65 (12), 1515-1538. [More Information]

Book Chapter

Pattnaik C, and Gray S (2012) Differences in Corporate Transparency between MNC Subsidiaries and Domestic Corporations: Empirical Evidence from India International Finance Review: Transparency and Governance in a Global World; Emerald Group Publishing Limited, Bingley, United Kingdom, 173-196. [More Information]

2011

Journal Articles

Fee A, and Gray S (2011) Fast-tracking Expatriate Development: The Unique Learning Environments of International Volunteer Placements International Journal of Human Resource Management, 22 (3), 530-552. [More Information]

Gray S, Banerjee B, and Verma S (2011) Accounting change in India since independence: The influence of culture and the social environment with special reference to the regulation of cash flow statements Indian Accounting Review, 15 (2), 1-20.

Kang H, and Gray S (2011) Reporting intangible assets: Voluntary disclosure practices of top emerging market companies International Journal of Accounting, 46 (4), 402-423. [More Information]

Kang H, and Gray S (2011) The Content of Voluntary Intangible Asset Disclosures: Evidence from Emerging Market Companies Journal of International Accounting Research, 10 (1), 109-125. [More Information]

Kang H, and Gray S (2011) Reply to the discussion of “Reporting intangible assets: Voluntary disclosure practices of top emerging market companies�? International Journal of Accounting, 46 (4), 428-430. [More Information]

Morris R, Pham T, and Gray S (2011) The Value Relevance of Transparency and Corporate Governance in Malaysia Before and After the Asian Financial Crisis Abacus, 47 (2), 205-233. [More Information]

Conference Proceedings

Fee A, and Gray S (2011) Transformational learning experiences of international assignments: A field study 71st Academy of Managament (AOM) Annual Meeting, 2011 - West meets East: Enlightening, Balancing, and Transcending; Academy of Management, San Antonio, USA.

Fee A, and Gray S (2011) Creativity and the Expatriate Experiences Australia and New Zealand International Business Academy Conference ANZIBA 2011; Australia and New Zealand International Business Academy, Australia.

Gray S, and Fee A (2011) Developing global managers: Creativity gains from the expatriate experience 53rd Annual Meeting of the Academy of International Business, AIB 2011; Academy of International Business, United States of America.

Sharma N, and Gray S (2011) When can Sole Ventures work well in an Emerging Market? Australian Service MNEs in India Australia and New Zealand International Business Academy Conference ANZIBA 2011; Australia and New Zealand International Business Academy, Australia.

2010

Journal Article

Chau G, and Gray S (2010) Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong Journal of International Accounting Auditing and Taxation, 19 (2), 93-109. [More Information]

Conference Proceeding

Sharma N, and Gray S (2010) Institutional Distance and Entry Mode Success in Emerging Markets: The Case of Australian Service MNEs in India Academy of International Business Southeast Asia Regional Conference 2010; Academy of International Business Southeast Asia, Hong Kong.

2009

Journal Articles

Gray S, Linthicum C, and Street D (2009) Have European and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US Accounting and Business Research, 39 (5), 431-447. [More Information]

Kang H, and Gray S (2009) Corporate Voluntary Disclosure Practices: A Review of Content Analysis Research Indian Accounting Review, 13 (2), 19-38.

Kim Y, and Gray S (2009) An Assessment of Alternative Empirical Measures of Cultural Distance: Evidence from the Republic of Korea Asia Pacific Journal of Management, 26 (1), 55-74. [More Information]

Verma S, and Gray S (2009) The development of company law in India: The case of the Companies Act 1956 Critical Perspectives on Accounting, 20 (1), 110-135. [More Information]

Book

Dowling P, Liesch P, Gray S, and Hill C (2009) International Business: Asia-Pacific Edition; McGraw Hill, Australia.

Conference Proceeding

Fee A, Lu Q, and Gray S (2009) Change Your Mind? A Longitudinal Study of Expatriates' Cognitive Changes 23rd Australian and New Zealand Academy of Management Conference ANZAM 2009; Australia and New Zealand Academy of Management (ANZAM), Australia.

Book Chapter

Morris R, Pham T, and Gray S (2009) Transparency and corporate governance in Malaysia: before and after the Asian financial crisis Practices, Profession and Pedagogy in Accounting: Essays in Honour of Bill Birkett; Sydney University Press, Sydney, 102-137.

2008

Journal Article

Kim Y, and Gray S (2008) The Impact of Entry Mode Choice on Foreign Affiliate Performance: The Case of Foreign MNEs in South Korea Management International Review, 48 (2), 165-188. [More Information]

Conference Proceedings

Fee A, and Gray S (2008) 'To Harvard or to Honiara?' - Why an International Volunteer Placement Might Be a Good Alternative to an MBA 50th Annual Meeting of the Academy of International Business AIB 2008; Academy of International Business, United States.

Kang H, and Gray S (2008) Reporting Intangible Assets: voluntary disclosure practices of the top emerging market companies American Accounting Association Annual Meeting AAA 2008; American Accounting Association, USA.

Pickering J, Aisbitt S, Gray S, and Morris R (2008) The Costs and Benefits of IFRS from a Corporate Perspective: Evidence from the Implementation Experience in Australia American Accounting Association Annual Meeting AAA 2008; American Accounting Association, USA.

Pickering J, Aisbitt S, Gray S, and Morris R (2008) The Costs and Benefits of IFRS from a Corporate Perspective: Evidence from the Implementation Experience in Australia 31st Annual Congress of the European Accounting Association (EAA) 2008; European Accounting Association, Netherlands.

Pickering J, Aisbitt S, Gray S, and Morris R (2008) Preparers' Perceptions of the Costs and Benefits of IFRS Adoption in Australia: "Regulation Gone Mad"? AIAA Guidance, Navigation, and Control Conference, 2016 (Held at the AIAA SciTech Forum 2016); American Institute of Aeronautics and Astronautics (AIAA), Red Hook, NY.

Pickering J, Aisbitt S, Gray S, and Morris R (2008) The Costs and Benefits of IFRS from a Corporate Perspective: Evidence from the Implementation Experience in Australia 50th Annual Meeting of the Academy of International Business AIB 2008; Academy of International Business, United States.

Book Chapter

Holt J, Purcell W, Gray S, and Pedersen T (2008) Decision Factors Influencing MNEs' Regional Headquarters Location Selection Strategies Thought Leadership in Advancing International Business Research; Palgrave Macmillan, Houndsmill, Basingstoke, Hampshire UK, 104-133.

2007

Journal Articles

Brennan N, and Gray S (2007) The Impact of Materiality: Accounting's Best Kept Secret The ICFAI Journal of Accounting Research, 6 (1), 61-84.

Kang H, Cheng M, and Gray S (2007) Corporate Governance and Board Composition: diversity and independence of Australian boards Corporate Governance: An International Review, 15 (2), 194-207. [More Information]

Conference Proceedings

Fee A, and Gray S (2007) The Power of an International Assignment to Enhance Creativity Academy of Management 2007 Annual Meeting; Academy of Management, Philadelphia, USA.

Fee A, and Gray S (2007) The Contribution of the Host Culture to Expatriate Learning - How Can International Assignments Enhance Creativity? 49th Annual Meeting of the Academy of International Business AIB 2007; Academy of International Business, United States.

Fee A, and Gray S (2007) Fast-tracking Creative Capital through an International Assignment 21st Australian and New Zealand Academy of Management Conference ANZAM 2007; Australia and New Zealand Academy of Management (ANZAM), Australia.

Fee A, and Gray S (2007) International Volunteering- A 'Skills Factory' for Early-Career Managers? Australia and New Zealand International Business Academy Conference ANZIBA 2007; Australia and New Zealand International Business Academy, Australia.

Fee A, and Gray S (2007) Climb High, Sleep Low: The Unique Learning Environments Of International Volunteer Placements 21st Australian and New Zealand Academy of Management Conference ANZAM 2007; Australia and New Zealand Academy of Management (ANZAM), Australia.

Gray S, and Morris R (2007) Corporate Transparency Differences in the Asian Region: The Significance of Country Factors? 49th Annual Meeting of the Academy of International Business AIB 2007; Academy of International Business, United States.

Morris R, and Gray S (2007) Corporate Transparency Differences in the Asian Region: the Feasibility of Global Standardization in Practice? American Accounting Association Annual Meeting AAA 2007; American Accounting Association, United States.

Morris R, and Gray S (2007) Determinants of corporate financial transparency in Asian countries: The impact of country-level factors 30th Annual Congress of the European Accounting Association (2007); European Accounting Association, online.

Ray S, Ray P, and Gray S (2007) Repositioning Innovation Strategies of Domestic Firms and MNE-affiliates in an Emerging Economy Australia and New Zealand International Business Academy Conference ANZIBA 2007; Australia and New Zealand International Business Academy, Australia.

Singh R, and Gray S (2007) The Adoption of International Financial Reporting Standards in Fiji: Issues and Challenges 6th International Conference on Learning Analytics and Knowledge, LAK 2016; Association for Computing Machinery (ACM), New York.

2006

Journal Articles

Ram (nee Singh) R, and Gray S (2006) International Financial Reporting Standards (IFRS) for Small and Medium-Sized Entities (SMEs): Issues and Challenges for National Jurisdictions Indian Accounting Review, 10 (2), 1-17.

Styles C, and Gray S (2006) Guest Editorial: Advancing research in international entrepreneurship International Marketing Review, 23 (5). [More Information]

Styles C, and Gray S (2006) Advancing research in international entrepreneurship International Marketing Review, 23 (5), 1-6.

Verma S, and Gray S (2006) The creation of the Institute of Chartered Accountants of India: The first steps in the development of indigenous accounting profession post-independence Accounting Historians Journal, 33 (2), 131-156.

Book

Gray S, Radebaugh L, and Black E (2006) International Accounting and Multinational Enterprises 6th Edition; John Wiley & Sons, USA.

Conference Proceedings

Fee A, and Gray S (2006) Individual Creativity in an International Context - Opportunities to Learn? Australia and New Zealand International Business Academy Conference ANZIBA 2006; Victoria University of Wellington, Wellington New Zealand.

Gray S, Leung Q, and Morris R (2006) Corporate transparency in China: Factors influencing financial disclosure levels 29th Annual Congress of the European Accounting Association EAA 2006; European Accounting Association, Ireland.

Gray S, Morris R, and Lee J (2006) Australia's Transition to International Financial Reporting Standards: Early Indications of the impact on Profits and Equity Korean Accounting Association Annual Summer/ International Conference; Korean Accounting Association, Seoul.

Morris R, and Gray S (2006) Determinants of Corporate Financial Transparency in Asian Countries: The Impact of Country-Level Factors American Accounting Association Annual Meeting AAA 2006; American Accounting Association, United States.

Morris R, Leung Q, and Gray S (2006) Corporate Transparency in China: Factors Influencing Financial Disclosure Levels 48th Annual Meeting of the Academy of International Business AIB 2006; Academy of International Business, United States.

Morris R, Voronina T, and Gray S (2006) Progress towards adopting international financial reporting standards in Russia: An empirical study of Russian company practices Accounting and Finance Association of Australia and New Zealand Conference (AFAANZ) 2006; John Wiley & Sons, online.

2005

Journal Articles

Brennan N, and Gray S (2005) The impact of materiality: Accounting's best kept secret Asian Academy of Management Journal of Accounting and Finance, 1, 1-31.

Kim Y, and Gray S (2005) Strategic factors influencing international human resource management practices: an empirical study of Australian multinational corporations International Journal of Human Resource Management, 16 (5), 809-830. [More Information]

Nichols N, Gray S, and Street D (2005) Pro forma adjustments to GAAP earnings: Bias, materiality and SEC action Research in Accounting Regulation, 18 (1), 29-52. [More Information]

Conference Proceedings

Gray S (2005) The value relevance of transparency and corporate governance in Malaysia before and after the Asian financial crisis European Accounting Association (EAA) 28th Annual Congress; Goteborg University, Sweden.

Gray S, and Kim Y (2005) National Culture and Entry Mode Choice in Newly Industrialized Host Countries: Foreign MNE Strategies in South Korea 47th Annual Meeting of the Academy of International Business AIB 2005; Academy of International Business, United States.

Morris R, Leung Q, and Gray S (2005) Corporate Transparency in China: Factors Influencing Financial Disclosure Levels 17th Asian Pacific Conference on International Accounting Issues 2005; California State University, Fresno, United States.

Susilowati I, Morris R, and Gray S (2005) Factors Influencing Corporate Transparency: A Comparative Empirical Study of Indonesia and Australia 47th Annual Meeting of the Academy of International Business AIB 2005; Academy of International Business, United States.

Susilowati I, Morris R, and Gray S (2005) Factors influencing corporate transparency: A comparative empirical study of Indonesia and Australia Accounting and Finance Association of Australia and New Zealand Conference AFAANZ 2005; The Accounting and Finance Association of Australia and New Zealand, Australia.

Voronina T, Morris R, and Gray S (2005) Corporate financial transparency in Russia: An empirical study of Russian company practices American Accounting Association Annual Meeting AAA 2005; American Accounting Association, USA.

2004

Journal Articles

Morris R, Ho B, Pham T, and Gray S (2004) Financial Reporting Practices Of Indonesian Companies Before And After The Asian Financial Crisis Asia-Pacific Journal of Accounting and Economics, 11 (2), 1-26.

Skogsvik K, and Gray S (2004) Voluntary Disclosures Of Quoted Pharmaceutical Companies In Sweden And The Uk: The Development over the Period 1984-98 European Accounting Review, 13 (4), 787-805.

Susilowati I, Gray S, and Morris R (2004) Corporate Transparency In An International Accounting Context Indian Accounting Review, 8 (1), 1-24.

Conference Proceedings

Gray S, Pham T, and Morris R (2004) Transparency and Corporate Governance in Malaysia Before and After the Asian Financial Crisis 46th Annual Meeting of the Academy of International Business AIB 2004; Academy of International Business, United States.

Susilowati I, Morris R, and Gray S (2004) Transparency And Financial Disclosure By Indonesian Companies Australia and New Zealand International Business Academy Conference ANZIBA 2004; University of Canberra, Canberra, A.C.T., Australia.

Seminar Papers

Gray S, Kang Lee H, and Cheng M (2004) Corporate governance and board composition: Board diversity in Australian corporations 27th Annual Congress of the European Accounting Association (EAA); European Accounting Association, Prague.

Gray S, Morris R, and Pham T (2004) Transparency and corporate governance in Malaysia before and after the Asian financial crisis American Accounting Association Annual Meeting AAA 2005; American Accounting Association, USA.

2003

Journal Article

Gray S, and Sunghoon H (2003) Attracting FDI to the Republic of Korea: foreign affiliates satisfaction with government policies Transnational Corporations, 12 (1), 107-128.

Books

Gray S, and Radebaugh L (2003) International Accounting and Multinational Enterprises 5th Edition; John Wiley & Sons, USA.

Sealey L, Nobes C, Xuereb P, Drury R, Emmanuel C, Gray S, Murphy C, and Smith D (2003) International Corporate Procedures; Jordan Publishing Ltd., Bristol England.

Conference Proceeding

Morris R, Ho B, and Gray S (2003) Transparency of financial reporting before and after the Asian financial crisis: An empirical study of Indonesian company American Accounting Association Annual Meeting AAA 2005; American Accounting Association, USA.

Book Chapter

Adams C, Frost G, and Gray S (2003) Corporate environmental and social reporting International Finance and Accounting Handbook: Third Edition; John Wiley & Sons, Hoboken, 23.1-23.23.

Seminar Paper

Holt J, Purcell W, Gray S, and Pedersen T (2003) Decison factors influencing MNEs regional headquarters location selection strategies Academy of International Business Annual Meeting; Academy of International Business, Stockholm, Sweden.

Recent Units Taught

  • ACCT6002 International Accounting

  • IBUS1101 Global Business

  • MIBS6002 Global Management and Culture

Newsroom articles

  • Sid Gray on Five AA Adelaide 13 Aug 2015

    Five AA Adelaide

    Professor Sid Gray was interviewed on Five AA Adelaide about a survey on exports to new markets, particularly in Asia.

  • Sid Gray on 2GB Sydney 13 Aug 2015

    2GB Sydney

    2GB Sydney interviewed Professor Sid Gray about a University of Sydney survey on growth in exports and how free trade agreements can assist businesses.

  • Cultural understanding barrier to Australia's Asian expansion: study 11 Aug 2015

    Sina (China)

    Professor Sid Gray was quoted in an article in Sina (China) about his research into the barriers for Australian business to enter Asian markets.

  • Cultural barriers repel Aussie companies 11 Aug 2015

    936 ABC Hobart, Adelaide Advertiser and AAP Newswire

    Professor Sid Gray was interviewed by 936 ABC Hobart, Adelaide Advertiser and AAP Newswire on the Australian International Business Survey 2015 on Australia’s major exporters and growth prospects, conducted by the University of Sydney Business School.

See all Newsroom items for Sid Gray