College of Business: University of Illinois at Urbana-Champaign

Lecturer of Accountancy

Ph.D., Accountancy, University of Illinois at Urbana-Champaign, 1993
M.S., Accountancy, University of Illinois at Urbana-Champaign, 1989
B.S.B.A., Accounting, University of Rhode Island, 1981

Lecturer of Accountancy, University of Illinois at Urbana-Champaign, 2001 to present
Visiting Assistant Professor of Accountancy, University of Illinois at Urbana-Champaign, 1999-2001
Senior Manager, Lefkowitz, Garfinkel, Champi, & Derienzo P.C., 1997-1999
Assistant Professor of Accounting, Michigan Technological University, 1995-1997
Visiting Assistant Professor of Accountancy, University of Illinois at Urbana-Champaign, 1993-1995
Audit Supervisor, Sansiveri, Ryan, Sullivan & Company, 1986-1987
Audit Supervising Senior, Arthur Young & Company (now Ernst & Young), 1985
Audit Supervisor, Laventhol & Horwath Executive Office, 1984-1985
Audit Senior and Staff, Laventhol & Horwath, 1981-1984

Nekrasz, F. 1996. Auditor Reports on Client Internal Control Structures and Management Fraud: A Theoretical Investigation. Research in Accounting Regulation

Incomplete List of Teachers Ranked as Excellent by Their Students, University of Illinois at Urbana-Champaign, 1993, 1994, 1995, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012
Accountancy Head's Award for Excellence in Teaching, University of Illinois at Urbana-Champaign, 2008-2009

Auditing at the undergraduate and graduate level. In addition, interested in courses related to management fraud.

Management fraud and its impact on auditing.