Jaime J. Schmidt

University of Texas at Austin

Associate Professor

Austin, TX 78712

United States

SCHOLARLY PAPERS

22

DOWNLOADS
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Top 4,699

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12,148

SSRN CITATIONS
Rank 9,052

SSRN RANKINGS

Top 9,052

in Total Papers Citations

98

CROSSREF CITATIONS

42

Scholarly Papers (22)

The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty

Number of pages: 47 Posted: 17 Aug 2014 Last Revised: 15 Feb 2019
University of Texas at Austin, University of Florida, University of Texas at Austin and University of Georgia
Downloads 3,267 (4,848)
Citation 34

Abstract:

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audit reporting, misstatements, critical audit matters, measurement uncertainty, piecemeal assurance

The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty

Contemporary Accounting Research, Forthcoming
Posted: 12 Jan 2020
University of Texas at Austin, University of Florida, University of Texas at Austin and University of Georgia

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audit reporting, misstatements, critical audit matters, measurement uncertainty, piecemeal assurance

2.

An Investigation of Recent Changes in Going Concern Reporting Decisions Among Big N and Non-Big N Auditors

Review of Quantitative Finance and Accounting, 2013
Number of pages: 32 Posted: 09 Jan 2008 Last Revised: 02 Apr 2013
Linda A. Myers, Jaime J. Schmidt and Michael S. Wilkins
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Texas at Austin and University of Kansas
Downloads 1,217 (23,603)
Citation 13

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going concern audit opinions, Type I and Type II misclassifications, auditor conservatism, auditor type, Big N auditors

3.

Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction

Forthcoming at Accounting Horizons
Number of pages: 48 Posted: 07 Dec 2014 Last Revised: 12 Jul 2019
Trinity University, University of Texas at Austin, University of South Carolina - Darla Moore School of Business and University of Kansas
Downloads 1,125 (26,421)
Citation 16

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auditing, audit quality, audit workloads, PCAOB

4.

Bringing Darkness to Light: The Influence of Auditor Quality and Audit Committee Expertise on the Timeliness of Financial Statement Restatement Disclosures

Auditing: A Journal of Practice & Theory, Vol. 32, No. 1, 2013
Number of pages: 41 Posted: 19 Mar 2011 Last Revised: 04 Oct 2013
Jaime J. Schmidt and Michael S. Wilkins
University of Texas at Austin and University of Kansas
Downloads 776 (44,457)
Citation 22

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financial reporting timeliness, financial statement restatements, audit quality, audit committees, financial expertise, accounting experience

5.

Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 07 Apr 2013 Last Revised: 24 Jul 2021
Keith Czerney, Jaime J. Schmidt and Anne Thompson
University of Missouri-Columbia, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 734 (47,928)
Citation 10

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explanatory language, audit opinions, financial misstatements

6.

Perceived Auditor Independence and Audit Litigation: The Role of Nonaudit Services Fees

Forthcoming in The Accounting Review
Number of pages: 54 Posted: 02 Mar 2011 Last Revised: 24 Jul 2021
Jaime J. Schmidt
University of Texas at Austin
Downloads 704 (50,665)
Citation 26

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auditor independence, nonaudit services fees, audit litigation, auditor settlements, financial statement restatements

7.

Does the Initial Disclosure of Tax-related Critical Audit Matters Constrain Tax-related Earnings Management?

Number of pages: 57 Posted: 02 Jun 2020 Last Revised: 26 Aug 2021
University of Arizona - Department of Accounting, North Carolina State University - Department of Accounting, Texas Christian University - Department of Accounting and University of Texas at Austin
Downloads 598 (62,485)
Citation 3

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Critical audit matter disclosures, Earnings management, Tax expense, Unrecognized tax benefits

8.

Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?

Number of pages: 54 Posted: 07 Jun 2014 Last Revised: 02 Nov 2017
Keith Czerney, Jaime J. Schmidt and Anne Thompson
University of Missouri-Columbia, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 565 (67,149)
Citation 9

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explanatory language, audit reports, investor reaction

9.

Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures?

Number of pages: 47 Posted: 06 Aug 2013 Last Revised: 02 Dec 2019
Joseph F. Brazel and Jaime J. Schmidt
North Carolina State University - Poole College of Management - Department of Accounting and University of Texas at Austin
Downloads 543 (70,561)
Citation 1

Abstract:

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Audit, Audit Committee, Fraud Risk, Non-Financial Measures

10.

Audit Implications of Non-GAAP Reporting

Number of pages: 59 Posted: 16 Aug 2017 Last Revised: 24 Mar 2022
Nicholas Hallman, Jaime J. Schmidt and Anne Thompson
University of Texas at Austin, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 442 (90,742)
Citation 9

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non-GAAP earnings, auditor materiality, audit quality, auditor retention/turnover

11.

Do Management Internal Control Certifications Increase the Likelihood of Restatement-Related Litigation?

Number of pages: 48 Posted: 02 Nov 2012 Last Revised: 26 Apr 2013
Michigan State UniversityMichigan State University - Department of Accounting & Information Systems, Lehigh University and University of Texas at Austin
Downloads 431 (93,211)
Citation 1

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internal control weaknesses, class-action litigation, financial statement restatements, disclosure timeliness

12.

Why Do Ineffective Audit Committee Members Experience Turnover?

Number of pages: 50 Posted: 02 Sep 2011 Last Revised: 19 Sep 2013
University of Texas at Austin, University of Texas at Arlington and University of Texas at Austin
Downloads 403 (100,720)
Citation 6

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audit committee effectiveness, board turnover, shareholder voting

13.

Do audit committees manage legitimacy through increased voluntary reporting? Evidence from a large-scale textual analysis of audit committee reports

Number of pages: 50 Posted: 16 Feb 2018 Last Revised: 17 Aug 2021
Michelle Draeger, Bradley Lawson and Jaime J. Schmidt
Colorado State University, Fort Collins - Department of Accounting, Oklahoma State University - Stillwater - School of Accounting and University of Texas at Austin
Downloads 311 (133,936)
Citation 1

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audit committee reports, voluntary disclosure, textual analysis, LIWC

14.

How do auditors respond to competition? Evidence from the bidding process

Journal of Accounting & Economics (JAE), Vol. 73, No. 1, 2022
Number of pages: 70 Posted: 23 Feb 2018 Last Revised: 28 Dec 2021
Nicholas Hallman, Antonis Kartapanis and Jaime J. Schmidt
University of Texas at Austin, Texas A&M University - Mays Business School and University of Texas at Austin
Downloads 300 (139,233)
Citation 1

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auditor competition, audit market concentration, audit quality, audit fees

15.

Auditor involvement in the SEC comment letter process: Client advocate or investor protector?

Number of pages: 66 Posted: 03 Apr 2019 Last Revised: 27 Jan 2022
Ryan Ballestero and Jaime J. Schmidt
The University of Texas at Austin and University of Texas at Austin
Downloads 287 (145,814)
Citation 5

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SEC comment letters; audit partners; audit quality

16.

Audit Committee Members and Restatement-Related Litigation Risk

Number of pages: 44 Posted: 20 May 2015
Michigan State UniversityMichigan State University - Department of Accounting & Information Systems, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 275 (152,223)
Citation 3

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audit committee members, audit committee litigation, financial statement restatements, financial expertise

17.

Can an enhanced decomposition risk assessment approach improve group auditors’ sensitivity to component-level qualitative risk?

Number of pages: 47 Posted: 20 Jun 2019 Last Revised: 18 Mar 2022
University of Virginia - McIntire School of Commerce, University of Oklahoma, Brigham Young University and University of Texas at Austin
Downloads 109 (334,807)

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Group audit planning decisions; decomposition theory; note-taking; audit risk assessment

18.

Are audit fees discounted by successor auditors?

Number of pages: 42 Posted: 27 Apr 2022
Nicholas Hallman, Minjae Kim and Jaime J. Schmidt
University of Texas at Austin, The University of Texas at Austin and University of Texas at Austin
Downloads 61 (469,324)

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audit fee discounting, low-balling, audit quality

19.

Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies Between Financial and Nonfinancial Measures?

Auditing: A Journal of Practice and Theory, Volume 38 (1): 103-122, February 2019
Posted: 19 Dec 2019
Joseph F. Brazel and Jaime J. Schmidt
North Carolina State University - Poole College of Management - Department of Accounting and University of Texas at Austin

Abstract:

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audit, audit committee, fraud risk, non-financial measures

20.

Do Type II Subsequent Events Impair Financial Reporting Quality?

The Accounting Review, Forthcoming
Posted: 12 Nov 2019
Keith Czerney, Jaime J. Schmidt, Anne Thompson and Wei Zhu
University of Missouri-Columbia, University of Texas at Austin, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy

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21.

Why Are Expanded Audit Reports Not Informative to Investors? Evidence From the United Kingdom

Lennox, C., J. Schmidt, and A. Thompson. Are expanded audit reports informative to investors? Evidence from the UK. Forthcoming at the Review of Accounting Studies.
Posted: 19 Jun 2015 Last Revised: 14 Sep 2021
Clive S. Lennox, Jaime J. Schmidt and Anne Thompson
University of Southern California, University of Texas at Austin and University of Illinois at Urbana-Champaign

Abstract:

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Audit reporting, Disclosure, Risks of material misstatement

22.

Non-Big 4 Local Market Leadership and Its Effect on Competition

Accounting Review, Forthcoming
Posted: 09 Aug 2013 Last Revised: 16 Jun 2015
Marsha B. Keune, Brian W. Mayhew and Jaime J. Schmidt
University of Dayton, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Texas at Austin

Abstract:

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local audit market; Big 4 market competition; audit fee premium