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
2016
Changing the Institutional Framework of Statutory Audit: Internal Stakeholders' Perceptions of the Associated Benefit and Costs
EUROPEAN ACCOUNTING REVIEW (THE), 2016, vol. 25 (1), pp. 59–79 (20p.)
Journal Article
2016
Das Gesetz zur Umsetzung der Transparenzrichtlinie-Änderungsrichtlinie
WIRTSCHAFTSPRUFUNG (DIE), 2016, vol. Issue 2, pp. 102-109 (8 p.)
Journal Article
2016
Enforcement-Prüfungsschwerpunkte 2017
BETRIEBS-BERATER, 2016, pp. 3051– 3055 (5p)
Journal Article
2016
EU-Verordnung zur Abschlussprüfung und Abschlussprüfungsreformgesetz (AReG) – Erste Erkenntnisse zur geplanten Umsetzung durch deutsche börsennotierte Unternehmen
DER BETRIEB, 2016, pp. 1945–1951 (7p)
Journal Article
2016
Quartalsberichterstattung in Europa
WIRTSCHAFTSPRUFUNG (DIE), 2016, vol. Vol 69 Issue 24, pp. 1347-1353
Journal Article
2016
Quartalsberichterstattung in Europa - Wie haben Deutschland, Frankreich und Großbritannien die Änderung der EU-Transparenzrichtlinie umgesetzt?
WIRTSCHAFTSPRUFUNG (DIE), 2016, vol. 2016 (24), pp. 1347–1353
Journal Article
2015
Analytical Credit Dataset ? Ergebnisse einer Befragung betroffener Kreditinstitute
ZEITSCHRIFT FUR DAS GESAMTE KREDITWESEN, 2015, vol. 22, pp. 1110-1114 (5 p.)
Journal Article
2015
Phasenspezifische Methoden zur Messung des Leistungsfortschritts bei zeitraumbezogener Erlöserfassung nach IFRS 15?
ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 2015, vol. Issue 7/8, pp. 267-269 (3 p.)
Journal Article
2014
Beteiligungen von Gemeinschaftsunternehmen : wer hat massgeblichen Einfluss?
ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, May 2014, vol. 9, Issue 5, pp. 77-179 3 S.
Journal Article
2014
Die Abgrenzung von Eigen- und Fremdkapital bei Kassainstrumenten
WIRTSCHAFTSPRUFUNG (DIE), September 2014, vol. 67, Issue 9, pp. 484-492
Team and contact
