Alan Reinstein

Alan Reinstein


George R. Husband Endowed Professor of Accounting





Mike Ilitch School of Business
2771 Woodward Avenue
Room 313
Detroit, MI 48201

Alan Reinstein

Academic Programs

  • Accounting


Current auditing and accounting issues, Fraudulent financial reporting, Business valuations, Bankruptcy, Changes in accounting education, Accounting

Research and teaching interests


  • Mentor Relationships in CPA Firms
  • Academic Research Productivity
  • Bank Clients' Investment Disclosures
  • Fraud Analysis, Detection and Prevention
  • Cost Allocation Techniques
  • Improving Students' Writing Skills


  • Auditing
  • Financial Accounting 


  • DBA, University of Kentucky, 1980
  • MBA, University of Detroit, 1973
  • MS Ed, SUNY (New Paltz), 1971
  • BA, State University of New York (New Paltz), 1968  


Alan Reinstein, CPA, is the George R. Husband Professor of Accounting, School of Business Administration at Wayne State University.  He earned a BA and MS (in Mathematics) from the State University of New York (New Paltz), an MBA from the University of Detroit, and a Doctorate in Business Administration (in Accounting) from the University of Kentucky.  Alan conducts seminars for the AICPA, State Auditors Generals' Offices, state CPA societies and other professional groups.  An author of many refereed articles appearing in journals such as Auditing: A Journal of Practice & Theory, Journal of Accounting, Auditing & Finance, Behavioral Research in Accounting, Abacus, Critical Perspectives on Accounting, Research in Accounting Regulation, Advances in Accounting, Issues in Accounting Education, Journal of Accounting Education, Journal of Accountancy and The CPA Journal, he co-authored Auditing & Accounting Research: A Practical Guide, 6th ed., published by South-Western. 

Alan serves on the editorial boards of Advances in Accounting and Issues in Accounting Education, as well as Associate Editor of Journal of Accounting Education, and previously served as Book Review Editor of Issues in Accounting Education and Associate Editor of The Accounting Educators' Journal.  Alan is active in the American Accounting Association (AAA), having served as Chair/President: Notable Contributions to the Accounting Literature Screening Committee, Teaching and Curriculum Committee, Midwest Region, AAA, Committee to Promote Interaction between Two-Year Faculty and Faculty at Other Institutions and Professional Careers Committee. He has also headed other key professional accounting bodies (e.g., board member/officer: Michigan Association of CPAs [MACPA] and Detroit Chapters of the Financial Executives Institute, Institute of Management Accountants and Institute of Internal Auditors (IIA). He also served on the IIA's National Board of Research Advisors. The MACPA awarded Alan its 2002 Distinguished Achievement in Accounting Education Award.  The University of Kentucky recently honored Alan with its first Von Allmen School of Accountancy Outstanding Ph.D. Alumnus Award.

Formerly with an international CPA firm, Alan has served extensively as a consultant, expert witness, research analyst and arbitrator for public, private and governmental entities, attorneys, CPAs and other professionals.

  • American Accounting Association
  • Accounting Education Change Commission (Task Force)
  • Financial Executives Institute
  • Institute of Internal Auditors (Member, Board of Research Advisors)
  • Institute of Management Accountants
  • Michigan Association of Certified Public Accountants
  • National Association of Securities Dealers Board of Arbitrators
  • American Arbitration Association



  • Developing Critical Thinking Skills in College Programs, with Gerald H. Lander, Research in Higher Education Journal, forthcoming.
  • Client-CPA-Attorney Privilege and Information Technology Risk, plus a 6-Question Continuing Profession Education Quiz, with Jack Seward, The CPA Journal, forthcoming.
  • CPAs' Roles in Controlling Nursing Home Fraud, with Gerald H. Lander, Katherine J. Barker and Jeannine A. Busch, plus a 6-Question Continuing Profession Education Quiz The CPA Journal, October 2008, pp. 60-65.
  • Plain Paper Statements: Did SSARS No. 8 Meet Its Purpose? with Brian P. Green and Cathleen L. Miller, Advances in Public Interest Accounting, forthcoming.
  • Auditors Moving from Guidance to Requirements: Arriving at the Risk Assessment Standards, with Brian P. Green, Journal of Forensic Accounting, July - December 2008.
  • George R. Husband: Contributions to the Development of Accounting Thought, with Gerald Alvin and Richard G. Vangermeersch, Abacus, Volume 44, No. 1, 2008, pp. 82-108, March 2008.
  • Accounting for Derivative Instruments and Hedging Activities (SFAS No. 133): Some Implications for Profitability Measures, Earnings and Stock Prices, with Claire Eckstein and Ariel Markelevich, Review of Accounting and Finance, pp. 131-149, Volume 7, No. 2, 2008. Note that the Social Science Research Network ranked this paper in the TOP 10 downloaded list of "Recent Hits" for all papers and ARN Conferences and Meetings from November 21, 2007 through January 20, 2008.
  • Self-Serving Bias, Respondent Knowledge, and the "Non-Audit Services Expectations Gap," with John M. Thornton and Cathleen L. Miller, Research on Professional Responsibility and Ethics in Accounting, 2007, Vol. 12, pp. 173-202.
  • Accounting for the Purchase of Life Insurance Contracts, with Cathleen L. Miller, The CPA Journal, Volume 77, no. 9, September 2007, pp. 28-34.
  • Using the Fuzzy-Analytical-Hierarchal-Process to Select the Optimum Mechanism for Developing Accounting Standards, with Mohamed E. Bayou and Andre de Korvin, Review of Accounting and Finance, Volume 6, No. 2, pp. 109-130, 2007.
  • Capacity Utilization and the Break Even Full Capacity Utilization (BEFCU) Model: A Field Study, with Mohamed E. Bayou, Advances in Management Accounting, Volume 16, 2007, pp. 191-215.
  • Consolidation of Variable Interest Entities, with Gerald H. Lander and Steven Danese, The CPA Journal, August 2006, pp. 28-34.  Note that the Social Science Research Network ranked this paper in the TOP 10 Downloaded List of Papers for Journal of Applied Accounting - Practitioner for the period January 2, 1997 to September 1, 2008.
  • Evidence of Sustained Expectations Gap in the Perceived Quality and Purpose of Plain Paper Statements, with Brian P Green and Cathy Miller, Auditing: A Journal of Practice & Theory, Volume 25, No. 2, November 2006, pp. 85-94.
  • Examining Accounting Departments' Rankings of Accounting Journals, with Thomas G. Calderon, Critical Perspectives on Accounting, Vol 17, Issue No. 4, 2006, pp 457-490.