Chair International Accounting
Chair ofInternational Accounting
Financial reporting, in all of its forms, is crucial for the functioning of capital markets, and functioning capital markets are conductive to general welfare. Financial statements are the most important instrument for a firm to communicate with its shareholders and other market participants. Trust in financial statements is enhanced by the assurance provided through the statutory audit of financial statements. In Europe, other types of reports in addition to financial statements, are also important: Management reports and reports on environmental and corporate social responsibility. International Financial Reporting Standards (IFRS) have become the language of financial reporting that is spoken across the world. Learn the language, and join the conversation!
- Prof. Dr. Martin Schmidt
The team
CV - Prof. Dr. Martin Schmidt
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We offer the following courses:
Master in
Management
- International Financial Reporting
- Advanced International Financial Accounting
- Essential topics for the CFO
- Sustainability in Financial Reporting
SALES 4.0
MSc in International Sales Management
- Financial Accounting and Reporting
Research
Research approach
The empirical research focuses on financial accounting and auditing in accordance with national and international standards. A broad range of research methods is used, including archival methods (capital market-oriented, auditor’s working papers), surveys, and experimental designs.
The research is published in high-quality international journals, such as The Accounting Review, the European Accounting Review, Auditing: A Journal of Theory & Practice, Accounting & Business Research, The International Journal of Accounting, the Journal of Business, Finance & Accounting, and Accounting in Europe.
Besides scholarly research, contributions to practice are published. Examples include the application of international accounting standards and the audit of financial statements and assurance on other types of reports, such as interim reports or CSR reports.
Research topics
Judgement and Decision-Making in Auditing
Behavioural research analyses factors that influence judgement and decision-making (JDM) in auditing. High-quality JDM is crucial for assurance provided by statutory audits and thus, for functioning capital markets.
Financial Reporting Quality
Various factors influence the level of financial reporting quality. A high level of financial reporting quality and compliance with financial reporting standards is crucial for functioning capital markets.
Impact of Culture in Financial Reporting
There are different layers of culture (e.g., national, professional, organizational) that impact the way in which financial reporting standards are applied, and financial information is processed.
Publications
Find an overview
Academic Articles
2024
IASB/ED/2023/5: Klassifizierung von Finanzinstrumenten als Eigenkapital oder Fremdkapital beim Emittenten. IAS 32 als „Cold Case“ des IASB
WIRTSCHAFTSPRUFUNG (DIE), 2/2024, 147-155
Academic Articles
2024
Why Do Firms Issue Hybrid Bonds?
EUROPEAN ACCOUNTING REVIEW (THE)
Academic Articles
2024
Instandhaltungen im Rahmen von Leasingverträgen
ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 2024 (4), 159-165
Academic Articles
2024
Klassifizierung von hybriden ewigen Anleihen mit Rückzahlungsbedingungen
ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, July/August, 293–296
Academic Articles
2024
Berücksichtigung von Wertminderungen bei assoziierten Unternehmen bei erstmaliger Erfassung?
ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 2024 (11), 465-470
ESCP Impact Papers
2024
The Big Bang in EU Sustainability Reporting
ESCP Impact Papers, 2024-57-EN
Other Intellectual Contributions
2024
Wesentlichkeit von Tochterunternehmen in der Finanz- und Nachhaltigkeitsberichterstattung
DER BETRIEB, (2024) 40-41, 2445-2450
Academic Articles
2023
Legal-Tech-Geschäftsmodelle: Überlegungen zur Bilanzierung nach IFRS und Blick in die internationale Bilanzierungspraxis
WIRTSCHAFTSPRUFUNG (DIE), 10/2023, 573–580
Academic Articles
2023
Rückstellungen für verlustbringende Angebote im B2B-Geschäftsverkehr? Der Saldierungsbereich von Drohverlustrückstellungen
ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 2023 (9), 367–370
Academic Articles
2023
Beendigung des Cash-Flow-Hedge-Accounting bei Veräußerung eines Tochterunternehmens, Zeitschrift für internationale Rechnungslegung
ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 2023 (10), 379-382
Team and contact
