Dr. Spicer’s areas of expertise include (a) forensic accounting/fraud examination, (b) corporate finance management, (c) operations management, (d) organization management, (e) economic planning for the company, (f) economic forecasting, (g) creation of business plan, and (h) ethical business management.

Ph.D. Finance Capella University 
DBA  Accounting NorthCentral University 
CFE  Certified Fraud Examiner 

Spicer, R.L. (01/2019) “Insights in Financial Fraud Research” Grin Publications ISBN 9783668866690 (paperback) 

Spicer, R.L. (07/2018) “Case Study on Factors that Affect the Commission of Financial Fraud, Lambert Academic Publishing ISBN 978-613-9-881666-6 (paperback)    
Spicer, R.L. (04/2016) “Explanatory Case Study on Factors that Contribute to the    
Commission of Financial Fraud”, UMI Published Dissertation     
Spicer, R.L. (03/2014) “Enterprise Risk Management and Sarbanes-Oxley: Impact on  Accounting Audit Practice” Scholars’ Press ISBN 978-3-639-51974-7 (paperback and e-book format)      
Spicer, R.L. (11/2006).  “Enterprise Risk Management and Sarbanes-Oxley: A Model of Convergence in Accounting Audit Practices”, UMI published Dissertation       
Spicer R.L (10/2014). “Theory in Financial Fraud Research”. JIU Virtual Research Workshop.      

  • Forensic Accounting