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
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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
2018
Offsetting Misstatements: The effect of misstatement distribution, quantitative materiality and client pressure on auditors’ judgments
ACCOUNTING REVIEW (THE), 2018, vol. 93 (4), pp. 335–357
Journal Article
2018
Zur Abgrenzung zwischen Eigenkapital- und Schuldinstrumenten
WIRTSCHAFTSPRUFUNG (DIE), 2018, vol. 15, pp. 942–950
Journal Article
2017
Aligning financial and management accounting policies: what drives integration? - empirical evidence from German IFRS 8 segment reports
ADVANCES IN MANAGEMENT ACCOUNTING, 2017, vol. 27 (1), pp. 155-189
Journal Article
2017
Banks’ use of accounting discretion and regulatory intervention: The case of European banks’ impairments on Greek Government Bonds
INTERNATIONAL JOURNAL OF ACCOUNTING (THE), 2017, vol. 52 (2017), pp. 122-141 (20p.)
Journal Article
2017
Die Quartalsberichterstattung in Deutschland, Frankreich und Großbritannien. Eine empirische Untersuchung nach der Änderung der EU-Transparenzrichtlinie
WIRTSCHAFTSPRUFUNG (DIE), 2017, vol. 2017 (13), pp. 756-764
Journal Article
2017
Genussrechte mit Kopplung an den Jahresüberschuss – Klassifizierung und Bewertung durch den Inhaber
ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 2017, vol. 2017, pp. 417–420
Chapter
2017
Kommentierung zu § 316 HGB (Pflicht zur Prüfung)
in Bilanzrecht, 77. supplementary edition, loose-leaf book., Baetge, J., Kirsch, H.-J., Thiele, S. Eds, Stollfuss, 2017
Chapter
2017
Kommentierung zu § 320 HGB (Vorlagepflicht, Auskunftsrecht)
in Bilanzrecht, 77. supplementary edition, loose-leaf book., Baetge, J., Kirsch, H.-J., Thiele, S. Eds, Stollfuss, 2017
Journal Article
2017
Veröffentlichungs- und Prüfungspflichten im Zusammenhang mit der Erklärung zur Unternehmensführung und der nichtfinanziellen Erklärung
DER BETRIEB, 2017, vol. 44, pp. 2557–2563
Journal Article
2017
What drives the consequences of intentional misstatements? Evidence from rating analysts’ reactions
JOURNAL OF BUSINESS FINANCE & ACCOUNTING, 2017, vol. 44 (1) & (2), pp. 295–333 (39p)
Team and contact
