Frank Nekrasz

Frank Nekrasz is a Clinical Assistant Professor of Accountancy at the University of Illinois at Urbana-Champaign since 2018. He holds a Ph.D. in Accountancy (1993) from UIUC, with earlier degrees from the same institution and the University of Rhode Island. His research focuses on management fraud's impact on auditing, forensic accounting, and fraud detection techniques. He teaches courses like Financial Statement Fraud (ACCY 518) and Accounting Analytics (ACCY 578), emphasizing real-world applications of data analytics in auditing and fraud detection.

• Education: PhD (1993), MS (1989) in Accountancy from UIUC; B.S.B.A. in Accounting (1981) from URI

Research interests include strategic auditor behavior, internal control structures, and fraudulent financial reporting. His work explores theoretical frameworks for mitigating fraud through audit processes and forensic methodologies. He has published on Benford's Law applications, auditor communication practices, and audit standards critiques.

Frank has received consistent teaching excellence awards from UIUC (1993–2021) and the 2020–21 Head's Award for Education Excellence. His professional experience spans roles as a CPA reviewer, auditor, and consultant on fraud investigations for banks and legal firms.

• Awards: Over 20 years of student-ranked excellence; 2021 Head's Award

Frank advises on fraud examination courses and has led the CPA Review Program since 2007. His instructional materials, like the American Management Association's Forensic Accounting text, emphasize practical fraud-detection skills.