Chair International Accounting
Chair ofInternational Accounting
Financial 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
CV - Prof. Dr. Martin Schmidt
Download PDFTeaching
We offer the following courses:
Master in
Management
- International Financial Reporting
- Advanced International Financial Accounting
- Essential topics for the CFO
- Sustainability in Financial Reporting
SALES 4.0
MSc in International Sales Management
- Financial Accounting and Reporting
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.
Publications
Find an overview
Journal Article
2006
IASB Exposure Draft, Financial Instruments Puttable at Fair Value and Obligations arising on Liquidation" - Darstellung und Würdigung der vorgeschlagenen Änderungen
KOR: ZEITSCHRIFT FUR INTERNATIONALE UND KAPITALMARKTORIENTIERTE RECHNUNGSLEGUNG, 2006, vol. 6, pp. 623-634 12 S.
Journal Article
2006
IFRIC 9 "Neubeurteilung eingebetteter Derivate"
KOR: ZEITSCHRIFT FUR INTERNATIONALE UND KAPITALMARKTORIENTIERTE RECHNUNGSLEGUNG, 2006, vol. 6, pp. 445-451 7 S.
Academic Articles
2006
IFRIC 9 Neubeurteilung eingebetteter Derivate
KOR: ZEITSCHRIFT FUR INTERNATIONALE UND KAPITALMARKTORIENTIERTE RECHNUNGSLEGUNG, 6, 445-451 7 S.
Journal Article
2005
Die Abgrenzung von Eigen- und Fremdkapital
KOR: ZEITSCHRIFT FUR INTERNATIONALE UND KAPITALMARKTORIENTIERTE RECHNUNGSLEGUNG, 2005, vol. 5, pp. 469-479 11 S.
Journal Article
2005
Ergebnisneutrale oder ergebniswirksame Auflösung zuvor ergebnisneutral gebildeter latenter Steuern nach IFRS ?
KOR: ZEITSCHRIFT FUR INTERNATIONALE UND KAPITALMARKTORIENTIERTE RECHNUNGSLEGUNG, 2005, vol. 5, pp. 82-88 7 S.
Chapter
2005
Fair Value und Wirtschaftsprüfung
in Fair Value-Bewertung in Rechnungswesen, Controlling und Finanzwirtschaft., Bieg, H., Heyd, R. (Eds.) Eds, Franz Vahlen, pp. 575-597 23 p., 2005
Journal Article
2005
IFRS 7 - Darstellung und Würdigung
KOR: ZEITSCHRIFT FUR INTERNATIONALE UND KAPITALMARKTORIENTIERTE RECHNUNGSLEGUNG, 2005, vol. 5, pp. 397-407 11 S.
Chapter
2005
Kommentierung zu § 316 HGB (Pflicht zur Prüfung)
in Bilanzrecht, 10. supplementary edition, loose-leaf book., Baetge, J., Kirsch, H.-J., Thiele, S. Eds, Stollfuss, 2005
Chapter
2005
Kommentierung zu § 320 HGB (Vorlagepflicht, Auskunftsrecht)
in Bilanzrecht, 10. supplementary edition, loose-leaf book., Baetge, J., Kirsch, H.-J., Thiele, S. Eds, Stollfuss, 2005
Journal Article
2005
Neue Amendments zu IAS 39 im Juni 2005 : Die revidierte Fair Value-Option
KOR: ZEITSCHRIFT FUR INTERNATIONALE UND KAPITALMARKTORIENTIERTE RECHNUNGSLEGUNG, 2005, vol. 5, pp. 269-275 7 S.
Team and contact
