Robert Nehmer

Title: Professor of Accounting
Office: 200H Elliott Hall
Phone: (248) 370-4980
Email: [email protected]

Education:
University of Illinois, Ph.D. in Accounting

Biography:
Robert A. Nehmer is a Professor at the School of Business Administration of Oakland University. Dr. Nehmer's research interests include formal systems, internal controls, natural language, and critical theory. His current research projects are in continuous auditing, risk assessment, leveraging information technologies in internal control settings and XBRL representations. He has published and presented his research in numerous academic and professional journals and conferences. He has published in journals including Annals of Operations Research, Journal of Information Systems, International Journal of Disclosure and Governance, Journal of Emerging Technologies in Accounting and International Journal of the Mathematics of Operational Research. Dr. Nehmer is currently working in the area of emerging technologies in accounting. He has recently co-authored several papers on the use of drones in auditing. His work in this area has helped lead to an on-going research project with KPMG, one of the Big Four audit firms. He is also working on distributed ledger technologies (Blockchain), cloud-based systems and financial ontologies. Dr. Nehmer teaches courses in assurance and accounting information systems to graduate and undergraduate students. He received his doctorate, masters, and bachelor degrees in Accountancy from the University of Illinois - Urbana/Champaign. He is an active member of the American Accounting Association, the Information Systems Audit and Control Association, XBRL-US, and the Object Management Group’s Finance Domain Task Force.

Teaching interests: 
Dr. Nehmer teaches courses in auditing and accounting information systems to graduate and undergraduate students.

Research interests: 
Dr. Nehmer's research interests include formal systems, internal controls, software agents, and information theory. His current research projects are in continuous auditing, risk assessment, leveraging information technologies in internal control settings and XBRL GL. He has published and presented his research in numerous academic and professional journals and conferences. His current research includes the modeling of software transaction agents in eCommerce settings. This research is of interest to people considering the implications of XBRL, continuous auditing, and software agents in business environments. It provides a model of the use of software agents as internal controls rather than as data collection tools. The model provides a framework to use when considering how and where agent technologies might best be deployed in such application environments for purposes of internal control and continuous auditing. Another project models agent societies in continuous auditing environments. The research focuses on risk management, systems of internal controls, and transaction processing environments. In this setting, investments in systems of internal controls are justified by their risk reducing properties. The research provides a formal definition of a system of internal controls in a transaction setting as well as a means of implementing those controls as software agents.

Awards:
University Service Award, Oakland University/SBA, April 2016
10 Year Service Award, Oakland University, February 2016

Journals and Articles:

Nehmer, R. IoT as Audit Evidence: A Reasonable Assurance Framework. Journal of Emerging Technologies in Accounting. 31

Nehmer, R. , Appelbaum, D. A Reasonable Assurance Framework for Distributed Ledger Technology Systems: A Risk Assessment Approach. Journal of Emerging Technologies in Accounting. 19

Nehmer, R. (2022). Claims, Debt and Equity in REA With FIBO Extensions. Journal of Applied Business and Economics. 24(5), 58-71

Nehmer, R. , Appelbaum, D. , Alzamil, Z. (2020). An Ontological Artifact for Classifying Social Media: Text Mining Analysis for Financial Data. International Journal of Accounting Information Systems. 36

Nehmer, R. , Appelbaum, D. (2020). Auditing Cloud-based Blockchain Accounting Systems. Journal Of Information Systems. 34(2), 5-21

Nehmer, R. , Appelbaum, D. (2017). The Coming Disruption of Drones, Robots, and Bots. CPA Journal. (June 2017), 40-44

Nehmer, R. , Appelbaum, D. (2017). Using Drones in Internal and External Audits: An Exploratory Framework. Journal of Emerging Technologies in Accounting / American Accounting Association. 14(1), 99-113

Nehmer, R. , Fischer, I. (2016). Using Language Processing to Evaluate the Equivalency of the FASB and IASB Standards. Journal of Emerging Technologies in Accounting / American Accounting Association. 13(2), 129-144

Nehmer, R. , Srivastava, R. (2016). Using Belief Functions in Software Agents to Test the Strength of Application Controls: A Software Agent Framework. International Journal of Intelligent Information Technologies. 12(3), 25

Callaghan, J. H., Nehmer, R. , Sugumaran, V. , , . , , . (2012). Modeling Business Applications with XBRL and UML. International Journal of Business Information Systems. 10(1), 68-92

Nehmer, R. , Arizona State University, I. G.(2011). FASB Standards: The Result of Legitimation Crisis. Alliance Journal of Business Research. 16

Nehmer, R. (2010). Accounting Systems as First Order Axiomatic Models: Consequences for Information Theory. International Journal of the Mathematics of Operational Research. 12

Nehmer, R. (2009). Agent Modeling of Information Assurance. Review Of Business Information Systems. 13(3), 14

Nehmer, R. , Callaghan, J. H.(2009). Financial and Governance Characteristics of Voluntary XBRL Adopters in the US. International Journal of Disclosure and Governance. 13

Debreceny, R. , Chandra, A. , Cheh, J. , Guithues-Amrhein, D. , Nehmer, R. (2005). Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation. Journal Of Information Systems. 19(2), 191 - 210

Nehmer, R. (2003). Communicative Action in Group Decision Support Systems. Review Of Business Information Systems. 7(1), 73 - 87

Nehmer, R. (2003). Continuous Audits: Taking the Plunge. Information Systems Control Journal. 135 - 36

Nehmer, R. (2003). Transaction Agents in eCommerce: A Generalized Framework. Trust and Data Assurances in Capital Markets: The Role of Technology Solutions. 43 - 50

Nehmer, R. (2001). Information Entropy, Economic Analysis and Financial Reporting. Review Of Business Information Systems. 5(3), 73 - 79

Robinson, D. , Nehmer, R. (1997). An Algebraic Model for the Representation of Accounting Systems. Annals Of Operations Research. 71179 - 198

Bricker, R. , Nehmer, R. (1995). Information Presentation Format, Degree of Information, and Decision Quality. Advances In Accounting Information Systems. 33 - 29

Dillard, J. , Nehmer, R. (1990). Metaphorical Marginalization. Critical Perspectives in Accounting. 1(1), 31 - 52

Books and Chapters:

Nehmer, R. Cruz Rambaud, S. Garcia Perez, J. Robinson, D. (2010). Algebraic Models for Accounting Systems. (pp. 256). World Scientific.

Other Publications:

Nehmer, R. Bennett, M. Using Mathematical Model Theory to Align Conceptual and Operational Ontologies in FIBO. (pp. 13). Not Submitted.

Callaghan, J. Nehmer, R. Sugumaran, V. (2007). Modeling Business Applications with XBRL and UML:. .

Nehmer, R. (2007). Order or Discontinuity? Systems Theory and the Development of IS Research. .

Nehmer, R. (2007). Using Logic to Model and Audit Agent Communities of Control Systems in XBRL Environments. 2007 International Conference on XBRL: Taxonomies and Assurance.

Nehmer, R. (2007). Using Logics to Model and Audit Agent Communities of Control Systems in XBRL Environments. .

Callaghan, J. Nehmer, R. Sugumaran, V. (2006). Modeling XBRL-based Applications with UML: Developing Balanced-Scorecard Management Appraisal Systems. America Conference on Information Systems.

Nehmer, R. (2005). Accounting Systems as First Order Axiomatic Models: Consequences for Information Theory. .

Nehmer, R. Iyer, G. (2005). FASB Standards: The Result of Legitimation Crisis. .

Dhir, K. Englis, B. Grout, J. Harveston, P. Nehmer, R. (2004). Educating the Head, the Heart, and the Hands at Berry College?s Campbell School of Business: A Framework for Assessment. Western Decision Sciences Institute, 22nd Annual Meeting.

Dhir, K. Englis, B. Grout, J. Harveston, P. Nehmer, R. (2004). Educating the Head, the Heart, and the Hands at Berry College?s Campbell School of Business: A Framework for Assessment. .

Nehmer, R. (2002). An Agent Implementation of Transaction-Based Internal Control Systems. CASOS (Computational Analysis of Social and Organizational Systems) 2002 Conference, CASOS (Computational Analysis of Social and Organi.

Powers, K. Nehmer, R. (2002). Diary of a CS/IS Collaboration: Responding to Computing Curricula 2001. ISECON, 2002 (Information Systems Educational Conference), ISECON, 2002 (Information Systems Educational Conf.

Englis, B. Nehmer, R. (2000). An Agent Society to Recognize Emerging Consumer Preferences. CASOS (Computational Analysis of Social and Organizational Systems) 2000 Conference, CASOS (Computational Analysis of Social and Organi.

Nehmer, R. (1999). Agent Modeling of Information Assurance: Results. Computational and Mathematical Organization Theory Workshop, Computational and Mathematical Organization Theory.

Nehmer, R. (1998). Agent Modeling of Information Assurance. Computational and Mathematical Organization Theory Workshop, Computational and Mathematical Organization Theory.

Nehmer, R. (1996). Information Entropy, Language, and Organizational Evolution. Computational and Mathematical Organization Theory Workshop, Computational and Mathematical Organization Theory.