Albert Spalding, JD, PhD

Albert Spalding, JD, PhD


Emeritus Associate Professor of Accounting





Mike Ilitch School of Business
2771 Woodward Avenue
Room 309
Detroit, MI 48201

Academic Programs

  • Accounting

Albert Spalding, JD, PhD



  • Attorney, State Bar of Michigan, 1979
  • Certified Public Accountant (CPA), State of Michigan, 1981
  • Certified in Financial Forensics (CFF), American Institute of CPAs, 2009

Professional experience

  • Associate Professor, Wayne State University, August 1993 to present.
  • Assistant Professor, Wayne State University, January 1987 to July 1993.
  • Lecturer, Wayne State University, August 1983 to December 1986
  • Attorney, Albert Spalding, PLC, August 1981 to present.
  • Personal Financial Planner, Plante Moran, CPAs, Southfield, Michigan, 1980 to 1981.
  • Tax Accountant, Arthur Young & Co. (Now Ernst & Young), Detroit, Michigan 1979 to 1980.
  • Tax Law Specialist/IRS Agent, Internal Revenue Service, Washington, DC, 1976 to 1979.


  • Academy of Legal Studies in Business
  • American Institute of CPAs
  • Christian Legal Society
  • Michigan Association of CPAs
  • Polanyi Society
  • Society of Christian Philosophers
  • Society for Continental Philosophy and Theology
  • State Bar of Michigan / Michigan Bar Association



  • PhD (Interdisciplinary Studies), Trinity Theological Seminary, Newburgh, IN, 2013
  • MA Psychology (Industrial/Organizational), Northcentral University, Prescott Valley, AZ, 2007.
  • MA Humanities (Philosophy), California State University-Dominguez Hills, 2006.
  • JD, George Washington University Law School, Washington, DC, 1979.
  • MBA, George Washington University School of Business, Washington, DC, 1978.
  • BBA, University of Michigan School of Business, Ann Arbor, 1974.


Ethics, Business ethics, Epistemology, Moral sense, Morality, Corporate governance, Tax, Taxation, Income tax, Estate tax, Gift tax, Generation-skipping tax, Fiduciary accounting, Trusts, Estates, Probate, Audit committee, Board of directors, Liability 

Research and teaching interests

  • Business and Professional Ethics
  • Legal Studies in Business
  • Forensic and Tax Accounting
  • Cognitive Science of Religion¬†


  • Spalding A., (2013). Faith-based Arbitration Clauses as a Global Alternative to Dispute Resolution. Review of Business & Finance Studies (forthcoming). The Institute for Business and Finance Research.
  • Spalding, A., and Franks, R. A. (2013). Religion as the Third Rail of Ethics Education: What to Do about the R-Word. Journal of Business Ethics Education, 9, 395-410. NeilsonJournals Publishing.
  • Spalding, A., and Franks, R. A. (2012). Business Ethics as an Accreditation Requirement: A Knowledge Mapping Approach. Business Education and Accreditation, 5 (1), 17-30. The Institute for Business and Finance Research.
  • Jones, D., and Spalding, A. (2012). Finding the Outer Limits of IRS Accounting Discretion: The Kollman Case. Accounting and Taxation, 4 (1), 16. Institute for Business and Finance Research.
  • Spalding, A. (2012). Auditing Due Diligence in Law and Ethics: The Ponzi "Feeder Fund" Cases. Review of Business & Finance Case Studies, 3 (1), 1-12. The Institute for Business and Finance Research.
  • Spalding, A., and Oddo, A. (2011). It's Time for Principles-Based Accounting Ethics. Journal of Business Ethics, 99 (S1), 49-59. Springer.
  • Spalding, A., and Walsh, A. (2011). Recognizing and Responding to Red Flags: The Stanford Ponzi Scheme. Journal of Legal Issues and Cases in Business, 1 (1), 1-13. Academic and Business Research Institute.
  • Spalding, A. (2011). Mark-to-Market and the Widening Gap between Financial and Tax Accounting. Global Journal of Business Research, 5 (1), 125-135. Institute for Business and Finance Research (IBFR).
  • Spalding, A. (2011). Review of "Experiments in Ethics" by Kwame Anthony Appiah. Pluralist, 6 (2), 114-118. University of Illinois Press.
  • Spalding, A. (2011). Review of "Moral Disquiet and Human Life" by Monique Canto-Sperber. Philosophy in Review/Comptes Rendus Philosophiques, 30 (3), 165-168. University of Victoria.
  • Spalding, A. (2010). Corporate Governance Response to an Indication of Possible Fraud Within the Organization. Journal of Legal Issues and Cases in Business, 1 (1), 1-9.
  • Spalding, A. (2009). The AICPA's Need for a New Principles-Based Code of Ethics. Journal of Global Business Development, 2 (1), 89-93.
  • Spalding, A. (2009). Review of "Working Virtue: Virtue Ethics and Contemporary Moral Problems," Rebecca L. Walker and Philip J. Ivanhoe, eds.. In Rebecca L. Walker & Philip J. Ivanhoe (Eds.) Philosophy in Review/Comptes Rendus Philosophiques, 29 (October, No. 5.), 383-385.
  • Spalding, A. (2007). Loyalty in the Workplace. Philosophy in the Contemporary World, 14 (1), 50-59.
  • Spalding, A. (2007). Review of "What is Good and Why? The Ethics of Well-Being" by Richard Kraut. Metapsychology Online, 11 (1).
  • Spalding, A. (2007). Review of "Moral Dilemmas in Real Life: Current Issues in Applied Ethics" by Ovadia Ezra. Metapsychology Online, 11 (5).
  • Spalding, A. (2006). Review of "Rethinking Commodification: Cases And Readings In Law and Culture," Martha M. Ertman and Joan C. Williams (Editors). In Martha M. Ertman and Joan C. Williams (Eds.) Metapsychology Online, 10 (6).
  • Spalding, A., and Morrison, M. (2006). Criminal Liability for Document Shredding after Arthur Andersen LLP. American Business Law Journal, 43 (4), 647-688.