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Jaime Schmidt

Associate Professor

Department:     Accounting

Research Areas:     Accounting Regulation and Liability, Accounting - Financial, Auditing

Jaime Schmidt Headshot

Jaime Schmidt received her Ph.D. from Texas A&M University and her B.S. and M.Acc. from Kansas State University. Prior to pursuing her Ph.D., she worked as CPA and financial statement auditor for BKD LLP in Kansas City, Missouri. Jaime teaches Studies in Auditing in the Texas McCombs MPA program. Her research interests include audit policy, audit quality, and auditor litigation.

ACADEMIC LEADERSHIP & AWARDS

2015

Professional Awards

McCombs Research Excellence Grant Recipient: 2011, 2012, 2013, 2014

 

2015

McCombs Undergraduate Research Grant Recipient: 2011, 2012, 2013, 2014

 

2010

Steve Verlin/CITGO grant recipient

 

2009

Best PhD Student Paper Award, AAA Mid-Year Meeting

 

2009

PWC Inquiries Research Grant Recipient, 2008

 

Publications

Nicholas J. Hallman, Antonis Kartapanis, and Jaime J. Schmidt. Journal of Accounting and Economics. Apr2022, Vol. 73 Issue 2/3, 101475.  

Nicholas J. Hallman, Jaime J. Schmidt, and Anne M. Thompson. Audit Implications of Non-GAAP Reporting. Journal of Accounting Research 

Lennox, Clive S.; Schmidt, Jaime J.; Thompson, Anne M. Why are expanded audit reports not informative to investors? Evidence from the United Kingdom. Review of Accounting Studies. Jan2022, p1-36.

Nicholas Hallman, Jaime Schmidt, and Anne M. Thompson. Audit Implications of Non-GAAP Reporting [Conditionally accepted]. Journal of Accounting Research, forthcoming.

 

Clive S. Lennox, Jaime Schmidt, and Anne M. Thompson. Why Are Expanded Audit Reports Not Informative to Investors? Evidence from the UK. Review of Accounting Studies, forthcoming.

 

Keith Czerney, Jaime Schmidt, Anne M. Thompson, and Wei Zhu. 2020. Do Type II Subsequent Events Impair Financial Reporting Quality? The Accounting Review 95(6), 97-123.

 

Jaime Schmidt, Steven J. Kachelmeier, Daniel Rimkus, and Kristine Valentine. 2020. The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty. Contemporary Accounting Research 37(4), 2186-2212.

 

Julie S. Persellin, Jaime Schmidt, Scott D. Vandervelde, and Michael S. Wilkins. 2019. Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction. Accounting Horizons 33(4), 95-117.

 

Joseph F. Brazel and Jaime Schmidt. 2019. Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures? Auditing: A Journal of Practice and Theory 38(1), 103-122.

 

Keith Czerney, Jaime Schmidt, and Anne M. Thompson. 2019. Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports? Contemporary Accounting Research 36(1), 198-229.

 

Marsha B. Keune, Brian W. Mayhew, and Jaime Schmidt. 2016. Non-Big 4 Local Market Leadership and its Effect on Competition. The Accounting Review 91(3), 907-931.

 

Steven J. Kachelmeier, Stephanie J. Rasmussen, and Jaime Schmidt. 2016. When Do Ineffective Audit Committee Members Experience Turnover? Contemporary Accounting Research 33(1), 228-260.

 

Linda Myers, Jaime Schmidt, and Michael Wilkins. 2014. An Investigation of Recent Changes in Going Concern Reporting Decisions Among Big N and Non-Big N Auditors. Review of Quantitative Finance and Accounting 43(1), 155-172.

 

Keith Czerney and Jaime Schmidt. 2014. Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk? The Accounting Review 89(6), 2115-2149.

 

Jaime Schmidt and Michael S. Wilkins. 2013. Bringing Darkness to Light: The Influence of Auditor Quality and Audit Committee Expertise on the Timeliness of Financial Statement Restatement Disclosures. Auditing 32(1), 221-244.

 

Jaime Schmidt. 2012. Perceived Auditor Independence and Audit Litigation: The Role of Nonaudit Services Fee. The Accounting Review 87(3), 1033-1065.

 

Jaime Schmidt, Steven J. Kachelmeier, Daniel Rimkus, and Kristine Valentine. The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty. Contemporary Accounting Research.