Albert Spalding, JD, PhD

Albert Spalding, JD, PhD


Associate Professor of Accounting





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

Albert Spalding, JD, PhD

Academic Programs

  • Accounting


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 



  • 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.





  • 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