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Frank Nekrasz

Lecturer of Accountancy and Director, CPA Program

All Publications

Articles in Journals

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


Nekrasz, F. 2013. Fraud Examination: An Overview; Nature and Extent of Fraud; Benford's Law


Nekrasz, F. 1995. Strategic Auditor Behavior and Going-Concern Decisions: Discussion, Illinois Conference on Auditing Research

Nekrasz, F. 1993. The Efficacy Of External Auditor Reports On Client Internal Control Structures In Reducing Management Fraud: A Theoretical Investigation, Proceedings of the VIIIth Accounting Conference, Universite du Quebec a Montreal


Nekrasz, F. 2003. The Auditor and Fraud: It's Deja vu All Over Again, John Wiley & Sons Accounting Exchange, Champaign.

Nekrasz, F. 2003. GAFFS (Generally Accepted Fraudulent Financial Standards) or Has GAAS Become Hot Air?, "Payments and Networks," Conference sponsored by the Laboratory for Aggregate Economics and Finance, University of California at Santa Barbara, Champaign.


Nekrasz, F., Bremser, W. 2001. Forensic Accounting and Financial Fraud. American Management Association.