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

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 



  • 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.



Research and teaching interests

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



  • 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


  • 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.