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Eric E. Spires

Associate Professor of Accounting & MIS

e-mail: spires.1@osu.edu
phone: (614) 292-4422
fax: (614) 292-2118
address: 414 Fisher Hall
Fisher College of Business
2100 Neil Avenue
Columbus, OH 43210




Education

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

Areas of Expertise

  • Auditor Judgment and Decision Making

Courses

  • AMIS 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.
  • AMIS 5500H - Honors Auditing Principles and Procedures
    Basic concepts and standards of auditing; audit procedures and working papers, internal and external audit reports.
  • AMIS 7500 - Auditing Principles and Procedures
    Basic theory and practice of auditing.
  • AMIS 7510 - Assurance Services and Information Quality
    Examination of the role of assurance services in enhancing the quaity of information used for financial decision making, focusing on the perspective of the decision maker.
  • AMIS 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.

Biography

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.