Brent Schmidt

Pennsylvania State University - Department of Accounting

University Park, PA 16802-3306

United States

  • Pennsylvania State University - Department of Accounting

SCHOLARLY PAPERS

6

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Top 45,806

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17

CROSSREF CITATIONS

3

Scholarly Papers (6)

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1.

When are firms on the hot seat? An analysis of SEC investigation preferences

Downloads 930 (49,718)

When are firms on the hot seat? An analysis of SEC investigation preferences

Number of pages: 60 Posted: 01 Aug 2018 Last Revised: 05 May 2023
Eric Holzman, Nathan T. Marshall and Brent Schmidt
Indiana University, University of Colorado at Boulder - Department of Accounting and Pennsylvania State University - Department of Accounting
Downloads 930 (48,959)
Citation 2

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SEC, Investigations, Enforcement, Case Selection, Misreporting

When Are Firms on the Hot Seat? An Analysis of SEC Investigation Preferences

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 May 2023
Eric Holzman, Nathan T. Marshall and Brent Schmidt
Indiana University, University of Colorado at Boulder - Department of Accounting and Pennsylvania State University - Department of Accounting

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SEC, Investigations, Enforcement, Case Selection, Misreporting

2.

Are Recognized Expected Credit Losses Decision-Useful and New to Investors? Evidence From CECL Adoption

Number of pages: 48 Posted: 28 Feb 2022 Last Revised: 22 Mar 2024
Kurt H. Gee, Jed Neilson, Brent Schmidt and Biqin Xie
The Ohio State University, Pennsylvania State University, Pennsylvania State University - Department of Accounting and Office of Financial Research, U.S. Department of the Treasury
Downloads 621 (84,523)
Citation 1

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CECL, expected credit losses, incurred loss, FASB, standard setting, IFRS 9, stress testing

3.

Current Expected Credit Loss (CECL) Model and Banks’ Information Environments

Number of pages: 48 Posted: 15 Oct 2022 Last Revised: 25 Sep 2024
Samuel B. Bonsall, Brent Schmidt and Biqin Xie
Pennsylvania State University - Department of Accounting, Pennsylvania State University - Department of Accounting and Office of Financial Research, U.S. Department of the Treasury
Downloads 342 (170,865)

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bank, CECL, expected credit losses, incurred loss, information environment

4.

Loan-level Disclosure and the Convenience Yield of Asset-Backed Securities

Number of pages: 57 Posted: 27 Jan 2019 Last Revised: 06 Feb 2024
Brent Schmidt and Haiwen (Helen) Zhang
Pennsylvania State University - Department of Accounting and University of Minnesota
Downloads 324 (181,097)
Citation 1

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Convenience yield; loan-level disclosure; asset-backed securities.

5.

The Effects of SEC Comment Letters on Compensation Contract Efficiency

Number of pages: 52 Posted: 08 Feb 2023 Last Revised: 05 Sep 2024
Rachel Geoffroy, Sophia Hamm and Brent Schmidt
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Tulane University - A.B. Freeman School of Business and Pennsylvania State University - Department of Accounting
Downloads 222 (265,026)

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6.

Consequences of Bank Stress Test Disclosures

Number of pages: 57 Posted: 03 Dec 2023
Brent Schmidt
Pennsylvania State University - Department of Accounting
Downloads 98 (516,383)

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Banks, Stress Test Disclosure, Risk Taking, Financial Stability, Bank Opacity