Martin Schmidt

ESCP Business School, Department of Financial Reporting & Audit

Professor

Heubnerweg 8-10

Berlin, 14059

Germany

  • ESCP Business School, Department of Financial Reporting & Audit

SCHOLARLY PAPERS

20

DOWNLOADS

1,021

SSRN CITATIONS

3

CROSSREF CITATIONS

0

Scholarly Papers (20)

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1.

Model-Based Fair Values for Financial Instruments: Relevance or Reliability? Evidence from a Conjoint Analysis

Number of pages: 53 Posted: 16 Aug 2017 Last Revised: 16 Aug 2023
Stephanie Jana and Martin Schmidt
ESCP Business School Berlin and ESCP Business School, Department of Financial Reporting & Audit
Downloads 270 (207,720)

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Fair Value, Measurement Concept, Relevance, Reliability

2.

Why Do Firms Issue Hybrid Bonds?

Number of pages: 51 Posted: 29 Jun 2016 Last Revised: 26 Feb 2024
Martin Bierey, Martin Schmidt and Mateusz Tokarski
ESCP Business School, Department of Financial Reporting and Audit, ESCP Business School, Department of Financial Reporting & Audit and ESCP Business School, Department of Financial Reporting & Audit
Downloads 251 (224,245)

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Capital structure, Credit ratings, Debt, Equity, Hybrid bond, Hybrid instrument

3.

Auditor Extra-Billing and Client-Initiated Auditor Changes

Number of pages: 39 Posted: 10 Nov 2018 Last Revised: 15 Aug 2023
Francis Goddard and Martin Schmidt
ESCP Europe, Berlin and ESCP Business School, Department of Financial Reporting & Audit
Downloads 157 (342,462)

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Audit Committee; Board Members; Extra-Billing; Auditor-Client Relationship; Auditor Switching; Audit Fee

4.

The Association between National Culture Dimensions and Judgement and Decision Making in the Context of Fair Value Measurements under IFRS

Number of pages: 33 Posted: 20 Dec 2016 Last Revised: 30 Aug 2018
Tyge Kummer and Martin Schmidt
Griffith University and ESCP Business School, Department of Financial Reporting & Audit
Downloads 121 (420,260)

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judgement and decision making, national culture, fair value measurement, risk perceptionJudgement and decision making; national culture dimensions; fair value measurement

5.

The Effects of Approach/Avoidance Motivation and Gain/Loss-Framing on the Processing of Information Cues by Non-Professional Investors

Number of pages: 44 Posted: 11 Sep 2020 Last Revised: 25 Jun 2021
Stephanie Jana, Tyge Kummer and Martin Schmidt
ESCP Business School Berlin, Griffith University and ESCP Business School, Department of Financial Reporting & Audit
Downloads 103 (473,229)
Citation 1

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Approach motivation, Avoidance motivation, Gain-loss-framing, Judgment and decision-making, Regulatory focus

6.

Banks’ Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks’ Impairments on Greek Government Bonds

The International Journal of Accounting 52 (2), 122-141, 2016
Number of pages: 46 Posted: 19 Oct 2016 Last Revised: 22 Jul 2017
Martin Bierey and Martin Schmidt
ESCP Business School, Department of Financial Reporting and Audit and ESCP Business School, Department of Financial Reporting & Audit
Downloads 84 (539,333)
Citation 3

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State aid, banks, impairment losses, regulatory forbearance, financial crisis

7.

Drivers of IAS 36 Disclosure Quality – Evidence from European Listed Firms

Number of pages: 57 Posted: 28 Dec 2023
Stefano Coda, Christopher Hossfeld and Martin Schmidt
ESCP Business School, ESCP Business School and ESCP Business School, Department of Financial Reporting & Audit
Downloads 35 (808,787)

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Disclosure Quality, Disclosure Requirements, Drivers of disclosure quality, IAS 36, Impairment Losses

8.

What Drives the Consequences of Intentional Misstatements? Evidence from Rating Analysts’ Reactions

Journal of Business Finance & Accounting, 44 (1/2), 295–333, 2017
Posted: 08 Mar 2023
Martin Bierey and Martin Schmidt
ESCP Business School, Department of Financial Reporting and Audit and ESCP Business School, Department of Financial Reporting & Audit

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credit ratings, misstatements, restatements, liquidity risk, debt covenants, consequences of misreporting

9.

Exploratory Insights into Audit Fee Increases: A field study into Board Member Perceptions of Auditor Pricing Practices

International Journal of Auditing 25 (3), 637–660
Posted: 22 Apr 2019 Last Revised: 15 Aug 2022
Francis Goddard and Martin Schmidt
ESCP Europe, Berlin and ESCP Business School, Department of Financial Reporting & Audit

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audit fee discounts, audit fee increases, auditor pricing practices, audit quality, extra-billing, lowballing

10.

Attributes Influencing Clients’ Auditor Choices: The Expectation Gaps between Auditors and Board Members

Current Issues in Auditing 14 (2), A1-A14
Posted: 10 Nov 2018 Last Revised: 18 May 2021
Francis Goddard and Martin Schmidt
ESCP Europe, Berlin and ESCP Business School, Department of Financial Reporting & Audit

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audit fees, auditor-client relationships, clients’ auditor choices, expectation gap

11.

A Note on the Proprietary and Entity Perspectives in Financial Statements: The Implications for Two Current Controversial Issues

Accounting in Europe 15(1) 134-147 (2018)
Posted: 09 Oct 2017 Last Revised: 27 Feb 2019
Martin Schmidt
ESCP Business School, Department of Financial Reporting & Audit

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entity perspective, International Financial Reporting Standards (IFRS), entity’s own credit risk, proprietary perspective, United States Generally Accepted Accounting Principles (US-GAAP)

12.

Aligning Financial and Management Accounting Policies: What Drives Integration? Empirical Evidence from German IFRS 8 Segment Reports

Advances in Management Accounting 27, 155-189, 2016
Posted: 04 Dec 2016 Last Revised: 22 Jul 2017
Martin Schmidt
ESCP Business School, Department of Financial Reporting & Audit

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financial accounting, integration, international financial reporting standards, IFRS 8, management accounting, segment reporting

13.

Offsetting Misstatements: The Effect of Misstatement Distribution, Quantitative Materiality and Client Pressure on Auditors' Judgments

The Accounting Review 93 (4), 335–357
Posted: 09 Oct 2015 Last Revised: 21 Sep 2018
William F. Messier Jr. and Martin Schmidt
NHH Norwegian School of Economics and ESCP Business School, Department of Financial Reporting & Audit

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Client pressure, Materiality, Motivated reasoning, Offsetting misstatements

14.

The Resolution of Audit-Detected Misstatements

Journal of Applied Accounting Research 20 (1), 41-62
Posted: 19 Mar 2015 Last Revised: 12 Nov 2019
Klaus Ruhnke and Martin Schmidt
Freie Universitaet Berlin - Department of Finance, Accounting and Taxation and ESCP Business School, Department of Financial Reporting & Audit

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Audit adjustments, Audit differences, Audit risk model, International Standards on Auditing, Materiality, Waived adjustments

15.

Changing the Institutional Framework of the Statutory Audit: Internal Stakeholders’ Perceptions of the Associated Benefits and Costs

European Accounting Review 25 (1), 59-79, 2016
Posted: 16 Jun 2014 Last Revised: 22 Jul 2017
Klaus Ruhnke and Martin Schmidt
Freie Universitaet Berlin - Department of Finance, Accounting and Taxation and ESCP Business School, Department of Financial Reporting & Audit

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benefit of audits, mandatory external audit firm rotation, joint audits, non-audit services

16.

The Audit Expectation Gap: Existence, Causes, and the Impact of Changes

Accounting and Business Research 44 (5), 572-601, 2014
Posted: 29 May 2014 Last Revised: 22 Jul 2017
Klaus Ruhnke and Martin Schmidt
Freie Universitaet Berlin - Department of Finance, Accounting and Taxation and ESCP Business School, Department of Financial Reporting & Audit

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assurance, audit, audit expectation gap, financial statement audit, level of assurance

17.

Misstatements in Financial Statements: The Relationship between Inherent and Control Risk Factors and Audit Adjustments

Auditing: A Journal of Practice & Theory 33 (4), 247-269, 2014
Posted: 29 May 2014 Last Revised: 22 Jul 2017
Klaus Ruhnke and Martin Schmidt
Freie Universitaet Berlin - Department of Finance, Accounting and Taxation and ESCP Business School, Department of Financial Reporting & Audit

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audit adjustments, audit risk model, business risk audit approach, International Standards on Auditing (ISA), materiality

18.

Equity and Liabilities – A Discussion of IAS 32 and a Critique of the Classification

Accounting in Europe 10 (2), 201-222, 2012
Posted: 19 Aug 2013 Last Revised: 22 Jul 2017
Martin Schmidt
ESCP Business School, Department of Financial Reporting & Audit

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Capital structure, equity, debt, International Financial Reporting Standards (IFRS), liabilities, United States Generally Accepted Accounting Principles (US-GAAP)

19.

The Discount Rate: A Note on IAS 36

Accounting in Europe 5 (1), 49-62, 2007
Posted: 19 Aug 2013 Last Revised: 22 Jul 2017
Sven Husmann and Martin Schmidt
Free University of Berlin (FUB) and ESCP Business School, Department of Financial Reporting & Audit

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Discount Rate, Earnings Management, Impairment of Assets, International Financial Reporting Standards, Value in Use, Weighted Cost of Capital

20.

Fair Value: Your Value or Mine? An Observation on the Ambiguity of the Fair Value Notion Illustrated by the Credit Crunch

Accounting in Europe 6 (2), 1-12, 2008
Posted: 19 Aug 2013 Last Revised: 22 Jul 2017
Martin Schmidt
ESCP Business School, Department of Financial Reporting & Audit

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Fair Value, Market Price, Marginal Price, Value, Transaction Price, Active Market, SFAS 157, IAS 39

Other Papers (1)

Total Downloads: 0
Actions:
Email selected abstracts
1.

What Drives the Consequences of Intentional Misstatements? Evidence from Rating Analysts’ Reactions

Journal of Business Finance and Accounting 44 (1/2), 295–333, 2016
Posted: 19 Oct 2016 Last Revised: 15 Aug 2023
Martin Bierey and Martin Schmidt
ESCP Business School, Department of Financial Reporting and Audit and ESCP Business School, Department of Financial Reporting & Audit

Abstract:

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credit ratings, misstatements, restatements, liquidity risk, debt covenants, consequences of misreporting