Schmidt Martin | ESCP Business School

Martin Schmidt

Full Professor of Accounting

Department : Financial Reporting & Audit
Campus : Berlin

Martin Schmidt is a Professor in the Financial Reporting and Audit department. Martin joined ESCP Business School in January 2013, when he became chair holder of the newly created Chair of International Accounting on the Berlin Campus.

His experience outside university includes the technical department of Deloitte & Touche Germany (senior manager), the German Accounting Standards Board, and working for a German retail bank. (…)

His experience outside university includes the technical department of Deloitte & Touche Germany (senior manager), the German Accounting Standards Board, and working for a German retail bank. He also had the opportunity to work with the relevant standard-setting institutions: the IASB, EFRAG, the European Commission, and the German Federal Ministry of Justice.

Martin’s main areas of interest include financial and sustainability reporting and auditing. Martin authored over 100 articles in leading professional accounting journals, edited books, as well as research papers in leading academic journals, including The Accounting Review, the European Accounting Review, the International Journal of Auditing, Auditing: A Journal of Practice & Theory, Accounting & Business Research, the Journal of Business Finance & Accounting, and The International Journal of Accounting

Martin is a member of several scientific associations, a member of the scientific committee of the European Auditing Research Network (EARNet), editorial board member and reviewer for various journals, and a member of the state Board of Examiners of the German Chamber of Public Accountants for Wirtschaftsprüfer (German Certified Public Accountants). He was a visiting researcher/professor at the University of Nevada (USA), the University of South Carolina (USA), and the University of Texas, Austin (USA). Before joining ESCP Business School, Martin worked at various other universities as a visiting professor or lecturer, and as an instructor within executive education for employees of banking institutions.

Martin holds a doctorate in economic science from the Freie Universität Berlin, where he also obtained his habilitation (German qualification for PhD supervision). He received additional education from the University of California at Los Angeles.

PUBLICATIONS
AWARDS AND HONORS

The Big Bang in EU Sustainability Reporting

ESCP Impact Papers, 2024-57-EN

Research and expertise

News & events

Events

Financial Institutions and Corporate Finance

04 June 2026 - 05 June 2025
07.00 am - 02.00 pm

Events

Women’s Health as an Economic and Innovation Frontier

26 Mar 2026
05.00 pm - 08.00 pm

2015

n/a

8th Symposium on Audit Research, European Auditing Research Network (EARNet)

Best Paper Award

2011

n/a

6th Symposium on Audit Research, European Auditing Research Network (EARNet)

Best Lecture Award

2008

for Lecture "Bookkeeping/Accouting"

Humboldt-University Berlin

Research and expertise

News & events

Events

Financial Institutions and Corporate Finance

04 June 2026 - 05 June 2025
07.00 am - 02.00 pm

Events

Women’s Health as an Economic and Innovation Frontier

26 Mar 2026
05.00 pm - 08.00 pm

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Academic Articles

2026

Erworbenes Händlernetz als immaterieller Vermögenswert mit unbestimmbarer Nutzungsdauer?

Academic Articles

2025

Unternehmensbeteiligung und -kooperation als verbundene Verträge

Academic Articles

2025

Level 3 Fair Values for Financial Instruments: Relevance or Reliability? Evidence from a Conjoint Analysis

Academic Articles

2025

Auditor Extra-Billing and Client-Initiated Auditor Changes

Academic Articles

2024

Why Do Firms Issue Hybrid Bonds?

Academic Articles

2024

Berücksichtigung von Wertminderungen bei assoziierten Unternehmen bei erstmaliger Erfassung?

Academic Articles

2024

Klassifizierung von hybriden ewigen Anleihen mit Rückzahlungsbedingungen

Academic Articles

2024

Instandhaltungen im Rahmen von Leasingverträgen

Academic Articles

2024

IASB/ED/2023/5: Klassifizierung von Finanzinstrumenten als Eigenkapital oder Fremdkapital beim Emittenten. IAS 32 als „Cold Case“ des IASB

ESCP Impact Papers

2024

The Big Bang in EU Sustainability Reporting

Research and expertise

News & events

Events

Events

Best Paper Award

2015

8th Symposium on Audit Research, European Auditing Research Network (EARNet)

Best Paper Award

2011

6th Symposium on Audit Research, European Auditing Research Network (EARNet)

Best Lecture Award

2008

Humboldt-University Berlin

Research and expertise

News & events

Events

Events