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


  • 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  

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


  • BA7000
  • ACC7180
  • ACC5996


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



"A” Journals:
Reinstein, A. and Reckers, P. (2021) “The Effects of Exposing CPAs to Rationalizations: Conscious and Unconscious Outcomes” Accounting Horizons, 36 (4), 219-240.

Reinstein, A., Pacini, C. J., and Green, B. P. (2017). Examining the Current Legal Environment Facing the Public Accounting Profession. Journal of Accounting, Auditing, and Finance, 35 (1), 3-25.

Fogarty, T. J., Reinstein, A., and Heath, R. (2017). Are Today’s Young Accountants Different? An Inter-Generational Comparison of Three Psychological Attributes. Accounting Horizons, 31 (2), 83-104.

“B” Journals:
Reinstein, A. and Chandra, A. (2023) A Decision Framework to Address Sunk Cost Bias, forthcoming Journal of Cost Management. 23 (January-February), 35-42.

Akresh, A., Reinstein, A., and Weirich, T. (2022) New Possibilities When Performing Attestation Services, [Cover Story] Journal of Accountancy, 234 (1), 4-10.

Hepp, G., Reinstein, A., and Weirich, T., (2022) Expanding Options for Providing Attestation Services, The CPA Journal, 62 (1-2), 62-65.

Bremser, W. G., Jermakowicz E. K., and Reinstein, A. (2022). Sustainability Reporting Insights: The Case of Ford Motor Company, Issues in Accounting Education, f37 (1) 125-140.

Stern, M and Reinstein, A. A Blockchain Course for Accounting and Other Business Students (2021) Journal of Accounting Education, (56), 1-21.

Hepp, G. W. and Reinstein. (2020). Major Revisions in the Auditor’s Report, The CPA Journal, 91 (2-3), 38-43. The Michigan Association of CPAs’ Weekly News, April, 19, 2021, summarized and made available for download this journal article as to its 19,000+ members as: “The MICPA Members Discuss Revisions to Audit Reporting in The CPA Journal,” see

Timothy J. Fogarty, T. J. Reinstein, A., and Sasmaz, M. (2021). Is Academic Performance a Zero-Sum Game? Exploring the Nexus between U.S. Accounting Programs’ Research and Teaching Outcomes, Advances in Accounting. (52), 1-12.

Chambers, V., Reckers, P., and Reinstein, A. (2020). Drivers of Juror’s Malpractice Awards in Auditor Litigation involving Offshoring and Overtime: Recent Negative Overtime Experiences and a Management Mindset, Advances in Accounting, (50), 1-13.

Fogarty, T. J., Reinstein, A., and Churyk, N. T. (2020). Is Peer Reviews Having a Mid-Life Crisis? The CPA Journal, 90 (12), 10-15.

Reinstein, A., Miller C. L. and Fleming J. (2020) More Flexibility for Agreed-Upon Procedures and Other Attestation Services, Journal of Accountancy, 230 (3, September), 32-37.

Beaulieu, P. and Reinstein A. (2019) A Buffer/Conduit Theory Relating Organizational Culture to Fraud, Advances in Behavioral Research in Accounting. 23, 21–45.

Reinstein, A., Taylor, E. Z., Williams, P. F., and Churyk, N. T. (2019) Using Accounting Department Advisory Councils and Higher Quality Continuing Education Requirements to Improve the Accounting Profession’s Ethical Reasoning Skills, Advances in Accounting Education, 23, 153-176.

Reinstein, A., and Churyk, N. T. (2018). Examining the Content of Second Courses in Auditing. Advances in Accounting, 42, 110-124.

Churyk, N. T., Smith, L., and Reinstein, A. (2018). Jones Enterprises: A US GAAP vs. IFRS Acquisition Accounting and US GAAP vs. Canadian IPO Case Study. Issues in Accounting Education, 33 (2), 110-124.

Reinstein, A., Hepp, G. W., and Weirich, T. R. (2018). Auditors’ Increased Responsibilities under the PCAOB’s New Audit Reporting Standards. The CPA Journal, 88 (2), 42-47.

Courses taught by Alan Reinstein

Winter Term 2023

Fall Term 2022

Winter Term 2022

Fall Term 2021