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Chair of
International Accounting

Prof. Dr. Martin Schimdt, Chair Owner of the Accounting chair, Berlin campus, ESCPFinancial reporting, in all of its forms, is crucial for the functioning of capital markets, and functioning capital markets are conductive to general welfare. Financial statements are the most important instrument for a firm to communicate with its shareholders and other market participants. Trust in financial statements is enhanced by the assurance provided through the statutory audit of financial statements. In Europe, other types of reports in addition to financial statements, are also important: Management reports and reports on environmental and corporate social responsibility. International Financial Reporting Standards (IFRS) have become the language of financial reporting that is spoken across the world. Learn the language, and join the conversation!

- Prof. Dr. Martin Schmidt

The team

From left to right: Francis Goddard, Barbara Lutz, Stephanie Jana, Prof. Dr. Martin Schmidt

CV - Prof. Dr. Martin Schmidt

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Teaching
We offer the following courses:

Master in
Management

  • International Financial Reporting
  • Advanced International Financial Accounting
Go to the programme

SALES 4.0
MSc in International Sales Management

  • Financial Accounting and Reporting
Go to the programme

MSc in
International Sustainability Management

  • Integrated Reporting
Go to the programme

MBA in
International Management

  • Management Accounting
Go to the programme

EMBA
Executive MBA

  • Financial Accounting
Go to the programme

U-SCHOOL
The Entrepreneurial Acceleration Programme

  • Financial Accounting
Go to the programme

PhD
Programme

  • Empirical Data Collection Methods
See more

Research

Research approach

The empirical research focuses on financial accounting and auditing in accordance with national and international standards. A broad range of research methods is used, including archival methods (capital market-oriented, auditor’s working papers), surveys, and experimental designs.

The research is published in high-quality international journals, such as The Accounting Review, the European Accounting Review, Auditing: A Journal of Theory & Practice, Accounting & Business Research, The International Journal of Accounting, the Journal of Business, Finance & Accounting, and Accounting in Europe.

Besides scholarly research, contributions to practice are published. Examples include the application of international accounting standards and the audit of financial statements and assurance on other types of reports, such as interim reports or CSR reports.

Research topics

Judgement and Decision-Making in Auditing

Behavioural research analyses factors that influence judgement and decision-making (JDM) in auditing. High-quality JDM is crucial for assurance provided by statutory audits and thus, for functioning capital markets.

Financial Reporting Quality

Various factors influence the level of financial reporting quality. A high level of financial reporting quality and compliance with financial reporting standards is crucial for functioning capital markets.

Impact of Culture in Financial Reporting

There are different layers of culture (e.g., national, professional, organizational) that impact the way in which financial reporting standards are applied, and financial information is processed.

Focus on:
Last Publications

2017

What drives the consequences of intentional misstatements? Evidence from rating analysts’ reactions, Journal of Business Finance & Accounting 44 (1/2), 295–333 (with Martin Bierey)

2014

Misstatements in Financial Statements: The Relationship between Inherent and Control Risk Factors and Audit Adjustments, Auditing: A Journal of Practice and Theory 33 (4), 247–269 (with Klaus Ruhnke)

Publications
Find an overview

Display:
73 publications

Academic Articles

2020

SCHMIDT, M.

Die Bilanzierung von Anlageimmobilien (Investment Property) bei deutschen börsennotierten Unternehmen

ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, April, 183–189

Academic Articles

2020

GODDARD, F., M.SCHMIDT

Attributes influencing Clients’ Auditor Choices: The Expectation Gaps between Auditors and Board Members

CURRENT ISSUES IN AUDITING

Academic Articles

2020

SCHMIDT, M.

Nichtfinanzielle Erklärung im Fokus des Enforcement?

ZEITSCHRIFT FUR INTERNATIONALE UND KAPITALMARKTORIENTIERTE RECHNUNGSLEGUNG, 10, 7/8, 328-333

Academic Articles

2019

RUHNKE, K., M.SCHMIDT

The Resolution of Audit-Detected Misstatements

JOURNAL OF APPLIED ACCOUNTING RESEARCH, 20 (1), 41–62

Academic Articles

2019

SCHMIDT, M.

Fehlerbegriff im Enforcement

BETRIEBS-BERATER, 2019 (35), 5

Academic Articles

2018

MESSIER, W., M.SCHMIDT

Offsetting Misstatements: The effect of misstatement distribution, quantitative materiality and client pressure on auditors’ judgments

ACCOUNTING REVIEW (THE), 93 (4), 335–357

Academic Articles

2018

SCHMIDT, M.

Enforcement-Prüfungsschwerpunkte 2018

BETRIEBS-BERATER, 3, 107-111

Academic Articles

2018

SCHMIDT, M.

A Note on the Proprietary and Entity Perspectives in Financial Statements: The Implications for two Current Controversial Issues

ACCOUNTING IN EUROPE, 15 (1), 134–147

Academic Articles

2018

BIERENT, R., M.SCHMIDT

Ausweis von Währungsumrechnungsdifferenzen in der Gewinn- und Verlustrechnung

ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 7/8, 303–306

Academic Articles

2018

SCHMIDT, M.

Zur Abgrenzung zwischen Eigenkapital- und Schuldinstrumenten

WIRTSCHAFTSPRUFUNG (DIE), 15, 942–950

Team and contact

Prof. Dr. Martin Schmidt, Chair owner, Chair of International Accounting, Berlin Campus, ESCP

Prof. Dr. Martin Schmidt

Chair of International Accounting
mschmidt@escp.eu
Mateusz Tokarski, Research Assistant, Chair of International Accounting, Berlin Campus, ESCP

Mateusz Tokarski

Research assistant / PhD student
mtokarski@escp.eu
Barbara Lutz, Chair Assistant, Chair of International Accounting, Berlin Campus, ESCP

Barbara Lutz

Assistant
blutz@escp.eu
Dr. Martin Bierey, Adjunct Researcher, Chair of International Accounting, Berlin Campus, ESCP

Dr. Martin Bierey

Adjunct Researcher
mbierey@escp.eu