World's Best Scientists 2026 revealed!

D-Index & Metrics

Business and Management

D-Index
49
Citations
15666
World Ranking
1022
National Ranking
60

Economics and Finance

D-Index
46
Citations
15427
World Ranking
1626
National Ranking
42

Overview

Sidney J. Gray is affiliated with the University of Sydney in Australia. Their research spans the fields of Business, Management and Accounting as well as Social Sciences, with a particular focus on subfields such as Accounting, Communication, Strategy and Management, Demography, and Sociology and Political Science.

Their main research topics include:

  • Auditing, Earnings Management, Governance
  • International Student and Expatriate Challenges
  • Corporate Finance and Governance
  • Accounting Theory and Financial Reporting
  • Tourism, Volunteerism, and Development
  • Nonprofit Sector and Volunteering
  • Organizational Learning and Leadership

Sidney J. Gray has contributed to several peer-reviewed journals with publications in venues including:

  • Accounting Forum
  • The International Journal of Human Resource Management
  • Cross Cultural & Strategic Management
  • SSRN Electronic Journal

Some of their recent papers are:

  • Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience, 2020, Accounting Forum
  • Perceived organisational support and performance: the case of expatriate development volunteers in complex multi-stakeholder employment relationships, 2020, The International Journal of Human Resource Management
  • Expatriates as catalysts: what and how Vietnamese locals learn from self-initiated expatriates, 2020, Cross Cultural & Strategic Management
  • What Factors Affect Preparers' Attitude Towards IFRS?: Another View, 2022, SSRN Electronic Journal

Frequent co-authors who have collaborated with Sidney J. Gray include:

  • Anthony Fee
  • Nadia Albu
  • Cătălin Nicolae Albu
  • Miho Nakamura
  • Kyoko Nagata

Best Publications

  • Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally

    S. J. Gray

  • Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations

    Gary K. Meek;Clare B. Roberts;Sidney J. Gray

  • International Accounting and Multinational Enterprises

    De Lee H. Radebaugh;Sidney J. Gray;Ervin L. Black

  • Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore

    Gerald K Chau;Sidney J Gray

  • Corporate Governance and Board Composition: diversity and independence of Australian boards

    Helen Kang;Mandy Cheng;Sidney J. Gray

  • Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong

    Gerald Chau;Sidney J. Gray

  • Factors influencing the extent of corporate compliance with International Accounting Standards: summary of a research monograph

    Donna L. Street;Sidney J. Gray

  • The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence

    S. J. Gray

  • Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs

    Donna L.Street;Sidney J. Gray;Stephanie M. Bryant

  • The Impact of Culture on Accounting Disclosures: Some International Evidence

    Sidney J. Gray;Hazel M. Vint

  • Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved?

    Donna L. Street;Nancy B. Nichols;Sidney J. Gray

  • International Capital Market Pressures and Voluntary Annual Report Disclosures by U.S. and U.K. Multinationals

    Sidney J. Gray;Gary K. Meek;Clare B. Roberts

  • Globalization of Stock Markets and Foreign Listing Requirements: Voluntary Disclosures by Continental European Companies Listed on the London Stock Exchange

    G. K. Meek;S. J. Gray

  • EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK

    Emmanuel N. Emenyonu;Sidney J. Gray

  • A Comparative International Analysis of the Impact of Accounting Principles on Profits: The USA versus the UK, Sweden and The Netherlands

    Pauline Weetman;Sidney J. Gray

  • Accounting Reforms in China: Cultural Constraints on Implementation and Development

    Lynne Min-ying Chow;Gerald Kun-kwai Chau;Sidney J. Gray

  • Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs

    Pauline Weetman;E. A E Jones;C. A. Adams;S. J. Gray

  • Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards

    Donna L. Street;Nancy B. Nichols;Sidney J. Gray

  • Internationalization, Innovation and Institutions: The 3 I's Underpinning the Competitiveness of Emerging Market Firms

    Vikas Kumar;Ram Mudambi;Sid Gray

  • International Perceptions of Cost Constraints on Voluntary Information Disclosures: A Comparative Study of U.K. and U.S. Multinationals

    Sidney J. Gray;Lee H. Radebaugh;Clare B. Roberts

Frequent Co-Authors

Niamh Brennan
Niamh Brennan University College Dublin
Donna L. Street
Donna L. Street University of Dayton
Carol A. Adams
Carol A. Adams Durham University
Pauline Weetman
Pauline Weetman University of Edinburgh
Rebecca Mitchell
Rebecca Mitchell Macquarie University
Torben Pedersen
Torben Pedersen Copenhagen Business School

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