���ϲ�����

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