Martin Schmidt

ESCP Europe Berlin, Department of Financial Reporting & Audit

Professor

Heubnerweg 8-10

Berlin, 14059

Germany

SCHOLARLY PAPERS

17

DOWNLOADS

446

SSRN CITATIONS

1

CROSSREF CITATIONS

4

Scholarly Papers (17)

1.

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

Number of pages: 49 Posted: 16 Aug 2017 Last Revised: 12 Nov 2019
Stephanie Jana and Martin Schmidt
ESCP Europe, Berlin and ESCP Europe Berlin, Department of Financial Reporting & Audit
Downloads 118 (244,784)
Citation 1

Abstract:

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Fair Value, Financial Instrument, Relevance, Reliability, Valuation Model

2.

Behind Audit Fee Increases: A Field Study into Auditors’ Billing Strategies

Number of pages: 52 Posted: 22 Apr 2019
Francis Goddard and Martin Schmidt
ESCP Europe, Berlin and ESCP Europe Berlin, Department of Financial Reporting & Audit
Downloads 76 (325,894)
Citation 3

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audit fee increases, audit fees, audit quality, auditor independence, extra-billing

3.

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

Number of pages: 20 Posted: 10 Nov 2018 Last Revised: 12 Dec 2019
Francis Goddard and Martin Schmidt
ESCP Europe, Berlin and ESCP Europe Berlin, Department of Financial Reporting & Audit
Downloads 71 (338,608)

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

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 Europe Berlin, Department of Financial Reporting & Audit
Downloads 66 (352,080)

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

Number of pages: 32 Posted: 10 Nov 2018 Last Revised: 20 Jan 2020
Francis Goddard and Martin Schmidt
ESCP Europe, Berlin and ESCP Europe Berlin, Department of Financial Reporting & Audit
Downloads 61 (366,723)
Citation 1

Abstract:

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Extra-Billing, Auditor-Client Relationship, Auditor Switching, Audit Fee

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
Humboldt University of Berlin and ESCP Europe Berlin, Department of Financial Reporting & Audit
Downloads 54 (388,838)

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

7.

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 Europe Berlin, 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)

8.

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 Europe Berlin, Department of Financial Reporting & Audit

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

9.

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
Humboldt University of Berlin and ESCP Europe Berlin, Department of Financial Reporting & Audit

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

10.

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 Europe Berlin, Department of Financial Reporting & Audit

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Client pressure, Materiality, Motivated reasoning, Offsetting misstatements

11.

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 Europe Berlin, Department of Financial Reporting & Audit

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

12.

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 Europe Berlin, Department of Financial Reporting & Audit

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

13.

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 Europe Berlin, Department of Financial Reporting & Audit

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

14.

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 Europe Berlin, Department of Financial Reporting & Audit

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

15.

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 Europe Berlin, 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)

16.

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 Europe Berlin, 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

17.

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 Europe Berlin, Department of Financial Reporting & Audit

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