Jaime J. Schmidt

University of Texas at Austin

Associate Professor

Austin, TX 78712

United States

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 2,969

SSRN RANKINGS

Top 2,969

in Total Papers Downloads

15,173

SSRN CITATIONS
Rank 8,034

SSRN RANKINGS

Top 8,034

in Total Papers Citations

107

CROSSREF CITATIONS

57

Scholarly Papers (21)

1.

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

Number of pages: 54 Posted: 19 Jun 2015 Last Revised: 03 Jun 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
Downloads 3,945 (3,060)
Citation 29

Abstract:

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Audit reporting, Disclosure, Risks of material misstatement

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 3,182 (4,346)
Citation 33

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

3.

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 1,195 (21,323)
Citation 13

Abstract:

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

4.

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 1,008 (27,351)
Citation 16

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auditing, audit quality, audit workloads, PCAOB

5.

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 749 (41,348)
Citation 22

Abstract:

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

6.

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 717 (43,864)
Citation 10

Abstract:

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explanatory language, audit opinions, financial misstatements

7.

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 683 (46,834)
Citation 26

Abstract:

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

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 544 (62,682)
Citation 12

Abstract:

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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 520 (66,240)
Citation 1

Abstract:

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

10.

Do companies manage earnings less after a critical audit matter disclosure? Evidence from tax accounts

Number of pages: 51 Posted: 02 Jun 2020 Last Revised: 29 Jan 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 439 (81,424)
Citation 3

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

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
Chris E. Hogan, Tamara A. Lambert and Jaime J. Schmidt
Michigan State University - Department of Accounting & Information Systems, Lehigh University and University of Texas at Austin
Downloads 424 (84,871)
Citation 1

Abstract:

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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 397 (91,572)
Citation 7

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audit committee effectiveness, board turnover, shareholder voting

13.

Does Non-GAAP Reporting Result in Less Conservative Auditor Materiality Judgments? Evidence from the U.K.

Number of pages: 59 Posted: 16 Aug 2017 Last Revised: 28 Mar 2018
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 312 (119,899)
Citation 7

Abstract:

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non-GAAP earnings, auditor materiality, audit quality

14.

Do Audit Committees Effectively Engage in Voluntary Reporting to Manage Legitimacy? Evidence From a Large-Scale Textual Analysis

Number of pages: 48 Posted: 16 Feb 2018 Last Revised: 06 Apr 2020
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 274 (137,524)
Citation 1

Abstract:

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audit committee reports, voluntary disclosure, textual analysis, LIWC

15.

Audit Committee Members and Restatement-Related Litigation Risk

Number of pages: 44 Posted: 20 May 2015
Chris E. Hogan, Jaime J. Schmidt and Anne Thompson
Michigan State University - Department of Accounting & Information Systems, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 268 (140,635)
Citation 3

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

16.

Does Auditor Involvement Expedite SEC Comment Letter Resolution?

Number of pages: 52 Posted: 03 Apr 2019
Ryan Ballestero and Jaime J. Schmidt
The University of Texas at Austin and University of Texas at Austin
Downloads 213 (175,799)
Citation 2

Abstract:

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SEC comment letters; audit partners; audit quality

17.

Measuring Competitive Bidding in the Audit Market and Its Relation to Market Concentration, Audit Quality, and Audit Fees: Evidence from Auditor Views of Company SEC Filings

Number of pages: 63 Posted: 23 Feb 2018 Last Revised: 07 Feb 2020
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 208 (179,778)
Citation 1

Abstract:

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

18.

Can restructuring the risk assessment process enhance group auditors’ consideration of component-level qualitative risk?

Number of pages: 48 Posted: 20 Jun 2019 Last Revised: 14 Jan 2021
University of Virginia - McIntire School of Commerce, University of Oklahoma, Brigham Young University and University of Texas at Austin
Downloads 95 (332,562)

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Group audit planning decisions; audit risk assessment; unpacking theory; decomposition theory

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.

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