Martin Schmidt

ESCP Business School, Department of Financial Reporting & Audit

Professor

Heubnerweg 8-10

Berlin, 14059

Germany

SCHOLARLY PAPERS

19

DOWNLOADS

616

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (19)

1.

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

Number of pages: 58 Posted: 16 Aug 2017 Last Revised: 01 Feb 2021
Stephanie Jana and Martin Schmidt
ESCP Business School Berlin and ESCP Business School, Department of Financial Reporting & Audit
Downloads 186 (223,431)

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Fair Value, Measurement Concept, Relevance, Reliability

2.

The Impact of Extra-Billing and the Quality of the Auditor-Board Member Relationship on Client-Initiated Auditor Changes

Number of pages: 30 Posted: 10 Nov 2018 Last Revised: 03 Dec 2020
Francis Goddard and Martin Schmidt
ESCP Europe, Berlin and ESCP Business School, Department of Financial Reporting & Audit
Downloads 110 (337,116)
Citation 1

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Audit Committtee, Board Members, Extra-Billing, Auditor-Client Relationship, Auditor Switching, Audit Fee

3.

Do Firms Issue Hybrid Bonds to Manage Credit Ratings and IFRS Leverage?

Number of pages: 50 Posted: 29 Jun 2016 Last Revised: 18 Mar 2022
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 103 (352,310)

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

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 92 (378,653)

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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 65 (460,506)
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 59 (482,994)
Citation 3

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

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

Journal of Business Finance & Accounting, Vol. 44, Issue 1-2, pp. 295-333, 2017
Number of pages: 39 Posted: 27 May 2020
Martin Bierey and Martin Schmidt
ESCP Business School, Department of Financial Reporting and Audit and ESCP Business School, Department of Financial Reporting & Audit
Downloads 1 (915,556)

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

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: 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

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

8.

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

International Journal of Auditing (forthcoming)
Posted: 22 Apr 2019 Last Revised: 27 May 2021
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

9.

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

10.

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)

11.

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

12.

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

13.

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

14.

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

15.

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

16.

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

17.

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)

18.

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

19.

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