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

Before joining ESCP Business School, Martin has worked at various other universities as visiting professor or visiting lecturer. Besides his university teaching, Martin has worked as an instructor within executive education for employees of banking institutions for a number of years.

His experience outside university includes the International Financial Reporting Standards technical department of Deloitte & Touche Germany, where he worked as a senior manager, the German Accounting Standards Board, and working for a German retail/commercial bank. In these positions Martin was able to gain technical expertise in matters of applying IFRSs and dealing with various practice and interpretation issues. He also had the opportunity to work together 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). 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 and the University of Nevada at

Las Vegas. He was a visiting researcher / visiting professor at the University of South Carolina (USA) and the University of Texas, Austin (USA).

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91 publications

Academic Articles

2024

SCHMIDT, M.

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

WIRTSCHAFTSPRUFUNG (DIE), 2/2024, 147-155

Academic Articles

2024

BIEREY, M., M. SCHMIDT, M. TOKARSKI

Why Do Firms Issue Hybrid Bonds?

EUROPEAN ACCOUNTING REVIEW (THE)

Academic Articles

2024

SCHMIDT, M.

Instandhaltungen im Rahmen von Leasingverträgen

ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 2024 (4), 159-165

Academic Articles

2024

SCHMIDT, M.

Klassifizierung von hybriden ewigen Anleihen mit Rückzahlungsbedingungen

ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, July/August, 293–296

Academic Articles

2024

SCHMIDT, M.

Berücksichtigung von Wertminderungen bei assoziierten Unternehmen bei erstmaliger Erfassung?

ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 2024 (11), 465-470

ESCP Impact Papers

2024

HOSSFELD, C., A. LE MANH, M. SCHMIDT, F. , G. VENUTI

The Big Bang in EU Sustainability Reporting

ESCP Impact Papers, 2024-57-EN

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Other Intellectual Contributions

2024

SCHMIDT, M.

Wesentlichkeit von Tochterunternehmen in der Finanz- und Nachhaltigkeitsberichterstattung

DER BETRIEB, (2024) 40-41, 2445-2450

Academic Articles

2023

SCHMIDT, M., P. , M. PRONOBIS

Legal-Tech-Geschäftsmodelle: Überlegungen zur Bilanzierung nach IFRS und Blick in die internationale Bilanzierungspraxis

WIRTSCHAFTSPRUFUNG (DIE), 10/2023, 573–580

Academic Articles

2023

SCHMIDT, M.

Rückstellungen für verlustbringende Angebote im B2B-Geschäftsverkehr? Der Saldierungsbereich von Drohverlustrückstellungen

ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 2023 (9), 367–370

Academic Articles

2023

SCHMIDT, M.

Beendigung des Cash-Flow-Hedge-Accounting bei Veräußerung eines Tochterunternehmens, Zeitschrift für internationale Rechnungslegung

ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 2023 (10), 379-382