“…Braverman and Kappeler [5,2,3,4,6] defined and studied the refined analytic torsion for (M, E), which can be viewed as a refinement of the Ray-Singer torsion [22] and an analytic analogue of the Farber-Turaev torsion [13,14,25,26]. It was shown that the refined analytic torsion is closely related to the Farber-Turaev torsion [5,2,6,16]. Burghelea and Haller [9,8,10] defined the complex-valued Ray-Singer torsion associated to a non-degenerate symmetric bilinear form on a flat vector bundle over a manifold of arbitrary dimension and made an explicit conjecture concerning the relationship between the Burghelea-Haller analytic torsion and the Farber-Turaev torsion.…”