Martin Schmidt is a Professor in the Financial Reporting and Audit department. Martin joined ESCP Business School in January 2013, when he became chair holder of the newly created Chair of International Accounting on the Berlin Campus.

His experience outside university includes the technical department of Deloitte & Touche Germany (senior manager), the German Accounting Standards Board, and working for a German retail bank. He also had the opportunity to work 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 and sustainability reporting and auditing. Martin authored over 100 articles in leading professional accounting journals, edited books, as well as research papers in leading academic journals, including The Accounting Review, the European Accounting Review, the International Journal of Auditing, Auditing: A Journal of Practice & Theory, Accounting & Business Research, the Journal of Business Finance & Accounting, and The International Journal of Accounting.

Martin is a member of several scientific associations, a member of the scientific committee of the European Auditing Research Network (EARNet), editorial board member and reviewer for various journals, and a member of the state Board of Examiners of the German Chamber of Public Accountants for Wirtschaftsprüfer (German Certified Public Accountants). He was a visiting researcher/professor at the University of Nevada (USA), the University of South Carolina (USA), and the University of Texas, Austin (USA). Before joining ESCP Business School, Martin worked at various other universities as a visiting professor or lecturer, and as an instructor within executive education for employees of banking institutions.

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

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88 publications

Academic Articles

2024

SCHMIDT, M.

Instandhaltungen im Rahmen von Leasingverträgen

ZEITSCHRIFT FUR INTERNATIONALE RECHNUNGSLEGUNG - IRZ, 2024 (4), 159-165

Academic Articles

2024

BIEREY, M., M. SCHMIDT, M. TOKARSKI

Why Do Firms Issue Hybrid Bonds?

EUROPEAN ACCOUNTING REVIEW (THE)

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

ESCP Impact Papers

2024

HOSSFELD, C., A. LE MANH, M. SCHMIDT, F. , G. VENUTI

The Big Bang in EU Sustainability Reporting

ESCP Impact Papers, 2024-57-EN

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.

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

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

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

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

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