Recent Publications

SCHMIDT, M., MESSIER, W.F. (2017) Offsetting Misstatements: The effect of misstatement distribution, quantitative materiality and client pressure on auditors’ judgments, THE ACCOUNTING REVIEW (forthcoming)


SCHMIDT, M. (2017) Aligning financial and management accounting policies: what drives integration? empirical evidence from German IFRS 8 segment reports, ADVANCES IN MANAGEMENT ACCOUNTING, 28, pp. 155-189.


BIEREY, M., SCHMIDT, M. (2017), What drives the consequences of intentional misstatements? Evidence from rating analysts’ reactions, JOURNAL OF BUSINESS FINANCE & ACCOUNTING,  44(1/2), pp. 295-333.


BIEREY, M., SCHMIDT, M. (2016), 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), pp. 122-141.


RUHNKE, K., SCHMIDT, M. (2016), Changing the Institutional Framework of the Statutory Audit: Internal Stakeholders’ Perceptions of the Associated Benefits and Costs, EUROPEAN ACCOUNTING REVIEW, 25(1), pp. 59-79.



Chair of International Accounting

Prof. Dr. Martin Schmidt

„Financial statements are the most important instrument for a firm to communicate with its shareholders and other market participants. Financial reporting is crucial for the functioning of capital markets. Trust in financial statements is enhanced by the assurance provided through the audit of financial statements. Audits play an important role in enforcing financial reporting complies with the reporting standards. 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!“

In teaching, the chair’s team aims at enabling students to apply IFRS, solve cases of doubt, and to interpret IFRS financial statements. 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. Besides scholarly research, practice-related work is published, in particular on the application of international accounting standards.

From left to right: Francis Goddard, Barbara Lutz, Stephanie Jana, Martin Schmidt.
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