Eric E. Spires
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.
- PhD, University of Illinois
- AB, Eastern Kentucky University
- BBA, Eastern Kentucky University
Areas of Expertise
- Auditor Judgment and Decision Making
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.
Books and Monographs
- Spires, Eric, Thomas burns, Edward Coffman and Daniel Jensen. “Study Guide.” Advanced Accounting. 3 ed. Random House Publishing. 1994.
Articles and Book Chapters
- Spires, Eric, Steve Schwartz, Dave Wallin, and Richard Young. (Forthcoming). “The role of commitment devices in budgeting.” Managerial and Decision Economics.
- Spires, Eric. “Trade-Offs in audit testing.” Journal of Accounting Education. 30.2 (2012): 220-232.
- Spires, Eric, Steven Schwartz, David Wallin, and Richard Young. “Aggregation in Budgeting: An Experiment” Journal of Management Accounting Research. (2012): 24.1: 177-199.
- Spires, Eric, Anthony Meder, Steven Schwartz,and Richard Young. “Structured Finance and Mark-to-Model Accounting: A Few Simple Illustrations.” Accounting Horizons. 25.3 (2011): 559-576.
- Spires, Eric, Anthony Nikias, Steven Schwartz, Jim Wollscheid, and Richard Young. “The Effects of Aggregation and Timing on Budgeting: An Experiment.” Behavioral Research in Accounting. 22.1 (2010): 67-83.
- Spires, Eric and P.C. Chu. “The cost-benefit framework and perceptions of decision strategies: A comparison of China and the United States.” Journal of Cross-Cultural Psychology. 39.3 (2008): 303-308.
- Spires, Eric, P.C. Chu, C.K. farn and Toshiyuki Sueyoshi. “Decision processes and use of decision aids: Comparing two closely related nations in East Asia.” Journal of Cross-Cultural Psychology . 36.6 (2005): 304-320.
- Spires, Eric, Steve Schwartz and Richard Young. “Experiential learning in auditing: Four experiments for the classroom.” Advances in Accounting Education: Teaching and Curriculum Innovation. 6 (2004): 19-43.
- Spires, Eric and P.C. Chu. “Perceptions of accuracy and effort of decision strategies.” Organizational Behavior and Human Decision Processes. 91.2 (2003): 203-214.
- Spires, Eric and P.C. Chu. “Does time constraint on users negate the efficacy of decision support systems?” Organizational Behavior and Human Decision Processes. 85.2 (2001): 226-249.
- Spires, Eric and P.C. Chu. “The joint effects of effort and quality on decision strategy choice with computerized decision aids.” Decision Sciences. 31.2 (2000): 259-292.
- Spires, Eric, P.C. Chu and Toshiyuki Sueyoshi. “Cross-Cultural differences in choice behavior and use of decision aids: A comparison of Japan and the United States.” Organizational Behavior and Human Decision Processes. 77.2 (1999): 147-170.
- Spires, Eric. “Auditors’ evaluations of test-of-control strength.” The Accounting Review. 66.2 (1991): 259-276. “Using the Analytic Hierarchy Process to analyze multiattribute decisions.” (http://dx.doi.org/10.1207/s15327906mbr2602_8) Multivariate Behavioral Research. 26.2 (1991): 345-361.
- Spires, Eric, J. Dillard and L. Kaufmann. “Evidence order and belief revision in management accounting decisions.” Accounting, Organizations and Society. 16.7 (1991): 619-634.
- Spires, Eric and P.C. Chu. “Validating the Computer Anxiety Rating Scale: Effects of cognitive style and computer courses on computer anxiety.” Computers in Human Behavior. 7.1-2 (1991): 7-21.
- Spires, Eric and David Williams. “Auditors’ adoptions of SAS 58 audit reports.” Accounting Horizons. 1990: 76-82.
- Spires, Eric, Ralph Greenberg, and Robert Sharp. “A practical method of measuring current costs of technologically inferior assets.” Journal of Business, Finance and Accounting. 16.3 (1989): 433-441.
- Spires, Eric and J. Yardley. “Empirical studies on the reliability of auditing procedures.” Journal of Accounting Literature. 1989: 49-75.
- Spires, Eric and Robert Sharp. “Attributability and distributability of profit to shareholders: A reply.” Accounting and Business Research. 19.73 (1988): 92-94.