An algebraic model for the representation of accounting systems. - Robert A. Nehmer; Derek Robinson (Ann. Oper. Res., 1997)

Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation. - Roger S. Debreceny; Akhilesh Chandra; John J. Cheh; Denise Guithues-Amrhein; Neal J. Hannon; Paul D. Hutchison; Diane Janvrin; Roberta Ann Jones; Barbara Lamberton; Andy Lymer; Maureen Francis Mascha; Robert A. Nehmer; et al. (J. Inf. Syst., 2005)

Modeling XBRL-based Applications with UML: Developing Balanced-Scorecard Management Appraisal Systems. - Joseph H. Callaghan; Robert A. Nehmer; Vijayan Sugumaran (AMCIS, 2006)

Accounting systems as first order axiomatic models: consequences for information theory. - Robert A. Nehmer (Int. J. Math. Oper. Res., 2010)

Modelling business applications with XBRL and UML. - Joseph H. Callaghan; Robert A. Nehmer; Vijayan Sugumaran (Int. J. Bus. Inf. Syst., 2012)

Using Belief Functions in Software Agents to Test the Strength of Application Controls: A Conceptual Framework. - Robert A. Nehmer; Rajendra P. Srivastava (Int. J. Intell. Inf. Technol., 2016)

Using Mathematical Model Theory to Align Conceptual and Operational Ontologies in FIBO. - Robert A. Nehmer; Mike Bennett (VMBO, 2018)

An ontological artifact for classifying social media: Text mining analysis for financial data. - Zamil S. Alzamil; Deniz Appelbaum; Robert A. Nehmer (Int. J. Account. Inf. Syst., 2020)

Auditing Cloud-Based Blockchain Accounting Systems. - Deniz Appelbaum; Robert A. Nehmer (J. Inf. Syst., 2020)

Claims Debt and Equity in REA with FIBO Extensions (short paper). - Robert A. Nehmer; Michael Bennett; Maxwell R. Gillmore (VMBO, 2022)