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
Chapter
2008
The value in use of fair value accounting: measuring income in an imperfect world
in Globale Finanzberichterstattung/Global Financial Reporting., Bruns, H.-G., Herz, R. H., Neubürger, H.-J., Tweedie, D. Eds, Festschrift Liesel Knorr, pp. pp. 195-215 21 p., 2008
Journal Article
2007
Interne Sicherungsgeschäfte in der IFRS-Rechnungslegung von Banken
KOR: ZEITSCHRIFT FUR INTERNATIONALE UND KAPITALMARKTORIENTIERTE RECHNUNGSLEGUNG, 2007, vol. 7, pp. 262-274 13 S.
Journal Article
2006
Abgrenzung von Eigenkapital und Fremdkapital - Der Entwurf des IASB zu Änderungen an IAS 32
WIRTSCHAFTSPRUFUNG (DIE), 2006, vol. 59, Issue 15, pp. 950-952 3 p.
Chapter
2006
Abschlussaussagen
in Lexikon der Wirtschaftsprüfung., MARTEN K.U, QUICK R., RUHNKE K. Eds, Schäffer-Poeschel, pp. 3-8 6 p., 2006
Journal Article
2006
Cash-flow hedge accounting of forecast intragroup transactions und "Financial guarantee contracts" - Änderungen von IAS 39 im Überblick
WIRTSCHAFTSPRUFUNG (DIE), 2006, vol. 59, Issue 12, pp. 773-778 6 p.
Academic Articles
2006
Cash-flow hedge accounting of forecast intragroup transactions und Financial guarantee contracts - Änderungen von IAS 39 im Überblick
WIRTSCHAFTSPRUFUNG (DIE), 59, Issue 12, 773-778 6 p.
Journal Article
2006
Der Bewertungsmassstab bei erstmaliger Erfassung
KOR: ZEITSCHRIFT FUR INTERNATIONALE UND KAPITALMARKTORIENTIERTE RECHNUNGSLEGUNG, 2006, vol. 6, pp. 65-75 11 S.
Journal Article
2006
Die Sorgfaltspflicht des Vorstands nach § 93 Abs. 1 AktG bei Kreditvergabeentscheidungen aus ökonomischer Sicht
ZEITSCHRIFT FUR BANKRECHT UND BANKWIRTSCHAFT, 2006, vol. 12, pp. 31-40 10 S.
Chapter
2006
Fair Value Measurement Issues
in International Accounting and Reporting Issues : 2005 Review., United Nations Conference on Trade and Development (UNCTAD) Ed., United Nations, pp. pp. 120-131 12 p., 2006
Academic Articles
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, 6, 623-634 12 S.
Team and contact
