Eric Spires

Background

Professor Spires has undergraduate degrees from Eastern Kentucky University in Accounting and Music Theory. He was employed on the audit staff of Touche Ross & Co. for approximately four years.

Professor Spires''s research interests involve decision making, both in accounting and auditing contexts and more generally. His articles have appeared in The Accounting Review, the Journal of Business, Finance and Accounting, Multivariate Behavioral Research, Organizational Behavior and Human Decision Processes, and other journals.

Education

PhD, University of Illinois AB, Eastern Kentucky University BBA, Eastern Kentucky University

Courses

ACCTMIS 4500 Auditing Principles and Procedures

Basic concepts and standards of auditing; audit procedures and working papers, internal and external audit reports; professional responsibilities of auditors. Prereq: 3201 (523) and BusMHR 2292 (BusAdm 499.01), or permission of instructor. Not open to students with credit for 627.

ACCTMIS 5500H Honors Auditing Principles and Procedures

Basic concepts and standards of auditing; audit procedures and working papers, internal and external audit reports. Prereq: A grade of B or above in 3201H (520H), or permission of Honors Accounting Director. Not open to students with credit for 627H.

ACCTMIS 7500 Auditing Principles and Procedures

Basic theory and practice of auditing. Prereq: Enrollment in MAcc program.

ACCTMIS 7510 Assurance Services and Information Quality

Examination of the role of assurance services in enhancing the quality of information used for financial decision making, focusing on the perspective of the decision maker. Prereq: 4500 (627), 5500H (627H), or 7500, or equiv, and enrollment in the MAcc program. Not open to students with credit for 822.

ACCTMIS 7530 Fraud Examination: Fraudulent Financial Reporting

Students will learn to detect fraud by studying fraudulent financial reporting (intentional misstatements or omissions in financial statements), with emphasis on detection techniques. Prereq: MBA 6211 (800), or enrollment in Master of Accounting Program, or permission of instructor. Not open to students with credit for 862.