Martin Schmidt is a Professor in the Financial Reporting and Audit department at ESCP Europe, Berlin. Martin joined ESCP Europe  in January 2013, when he became Chairholder of the newly set-up Chair of International Accounting on the Berlin Campus.

Before joining ESCP Europe, Martin has worked at various other universities as visiting professor or visiting lecturer. Besides his university teaching, Martin has worked as an instructor within executive education for employees of banking institutions for a number of years.

His experience outside university include the International Financial Reporting Standards technical department of Deloitte Germany, where he worked as a senior manager, the German Accounting Standards Board, and working for a German retail/commercial bank. In these positions Martin was able to gain technical expertise in matters of applying IFRSs and dealing with various practice and interpretation issues. He also had the opportunity to work together with the relevant standard-setting institutions: the IASB, EFRAG, the European Commission and the German Federal Ministry of Justice.

Martin’s main areas of interest include financial reporting and auditing. Martin authored over 80 articles in leading professional accounting journals, edited books, as well as research papers in academic journals.

Martin is a member of several scientific associations, editorial board member and reviewer for various journals, and a member of the state Boad of Examiners of the German Chamber of Public Accountants for Wirtschaftsprüfer (German Certified Public  Accountants).

Martin holds a doctorate in economic science from the Freie Universität Berlin, where he also obtained is habilitation (German qualification for PhD supervision). He received additional education from the University of California at Los Angeles and the University of Nevada at Las Vegas.

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86 publications

Academic Articles

2024

SCHMIDT, M.

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

2023

SCHMIDT, M., P. , M. PRONOBIS

Legal-Tech-Geschäftsmodelle: Überlegungen zur Bilanzierung nach IFRS und Blick in die internationale Bilanzierungspraxis

WIRTSCHAFTSPRUFUNG (DIE), 10/2023, 573–580

Academic Articles

2023

SCHMIDT, M.

Rückstellungen für verlustbringende Angebote im B2B-Geschäftsverkehr? Der Saldierungsbereich von Drohverlustrückstellungen

ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 2023 (9), 367–370

Academic Articles

2023

SCHMIDT, M.

Beendigung des Cash-Flow-Hedge-Accounting bei Veräußerung eines Tochterunternehmens, Zeitschrift für internationale Rechnungslegung

ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 2023 (10), 379-382

Chapters

2022

SCHMIDT, M., C. HOSSFELD, F. , G. VENUTI

International sustainability reporting standards: Competition or complementarity between different organizations and approaches?

In: Geopolitics and Global Business Impact., Bunkanwanicha, P./Coeurderoy, R./Pérez Luque, J./Schmid, S./Ben Slimane, S. ESCP, ESCP Impact Papers 3rd ed. No.2022-18-EN, 128–138

ESCP Impact Papers

2022

HOSSFELD, C., M. SCHMIDT, F. , G. VENUTI

International sustainability reporting standards: Competition or complementarity between different organizations and approaches?

ESCP Impact Papers, 2022-18-EN, 128–138

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Academic Articles

2021

RUHNKE, K., M. SCHMIDT

Erstellung und Prüfung von ESEF-Jahresfinanzberichten

WIRTSCHAFTSPRUFUNG (DIE), 2021(5), 275-280

Academic Articles

2021

RUHNKE, K., M. SCHMIDT

Berichterstattung über die Prüfung von ESEF-Jahresfinanzberichten

WIRTSCHAFTSPRUFUNG (DIE), 7, 413-418

Academic Articles

2021

GODDARD, F., M. SCHMIDT

Exploratory Insights into Audit Fee Increases: A field study into Board Member Perceptions of Auditor Pricing Practices

INTERNATIONAL JOURNAL OF AUDITING, 25 (3), 637-660

Chapters

2021

RUHNKE, K., M. SCHMIDT

Kommentierung zu § 316 HGB (Pflicht zur Prüfung)

In: Bilanzrecht, 100. supplementary edition, loose-leaf book, Baetge, J., Kirsch, H.-J., Thiele, S. Stollfuss