معرفی
Robert A. Nehmer is a Professor of Accounting at Oakland University's School of Business Administration, where he has served since at least 2006 (evidenced by a 10-Year Service Award in February 2016). His research bridges accounting theory with cutting-edge technology, focusing on internal controls, continuous auditing frameworks, and emerging systems like blockchain and drone technology. Dr. Nehmer teaches assurance and accounting information systems courses at both graduate and undergraduate levels from his office in Elliott Hall, Room 200H.
Dr. Nehmer's academic foundation was built at the University of Illinois at Urbana-Champaign:
- Ph.D. in Accounting
- Master's in Accountancy
- Bachelor's in Accountancy
His research agenda centers on formal systems and technological disruption in auditing, with current projects exploring XBRL representations, distributed ledger technologies, and software agent implementations for internal controls. Notable work includes pioneering research on drone applications in auditing that led to an ongoing KPMG collaboration, alongside investigations into blockchain-based assurance frameworks and financial ontologies. His methodology often combines mathematical modeling with practical implementations in transaction processing environments.
Analysis of his 15 most recent publications reveals a clear evolution from foundational XBRL and agent-based modeling (2009-2016) toward immersive technologies like IoT, blockchain, and AI (2020-2024). The research trajectory demonstrates increasing industry relevance, with recent work directly addressing audit evidence frameworks for drone-collected data and ChatGPT applications in accounting education. Cross-cutting themes include risk assessment formalization, control system optimization, and semantic representation of financial concepts.
Dr. Nehmer's contributions have been recognized through:
- University Service Award, Oakland University/SBA (April 2016)
- 10 Year Service Award, Oakland University (February 2016)
As an active researcher with strong industry partnerships including KPMG, ISACA, and XBRL-US, Dr. Nehmer likely secures research funding through collaborative projects and professional organization engagements. His extensive publication record in top journals like the Journal of Emerging Technologies in Accounting suggests successful grant acquisition for technology-focused accounting research. While specific student advising details aren't provided, his graduate teaching responsibilities indicate mentorship of master's and doctoral candidates in accounting information systems.
