Sidney John Gray PhD FASSA FCCA CPA MCMI (born 1942) is an English professor of International Business at the University of Sydney Business School, was President of the International Association for Accounting Education and Research (1992–97), a member of the Accounting Standards Committee (ASC) for the UK and Ireland (1984–87) and is recognised ‘as one of the world's leading scholars in international accounting’. Gray has 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.
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