Professor Schmidt is interested in financial statement analysis, the role of taxes in equity valuation and tax policy. His financial statement analysis research focuses primarily on the financial reporting of taxes as well as the forecasting and valuation implications of earnings generated by changes in effective tax rates (ETRs). His tax policy research to date has focused on behavioral responses to the research and development (R&D) tax credit and the earned income tax credit (EITC). Schmidt teaches the core course on financial accounting.
Andrew Schmidt
Assistant Professor
BA, Saint Andrews Presbyterian College, 1992; MS, University of Illinois at Urbana-Champaign, 1994; CPA (Illinois), 1995; PhD, Arizona State, 2004
Joined CBS in 2004
Office
618 Uris
Phone
212-854-0768
E-mail
aps2113@columbia.edu
Fax
212-316-9219
Teaching and research interest
Courses taught
- Fall 2008
Accounting I
- Fall 2006
ACCOUNTING I-FINANCIAL
Journal articles
The Persistence, Forcasting, and Valuation Implications of the Tax Change Component of Earnings In Accounting Review (2006) Coauthor(s): Andrew Schmidt
'Secondary Evasion' and the Earned Income Tax Credit In Journal of the American Taxation Association (2005) Coauthor(s): Andrew Schmidt, Edward Werner
Working Papers
An Analysis of the Availability and Incentive Effects of the R&D Tax Credit after the Omnibus Budget Reconciliation Act of 1989 In Working paper (2006) Coauthor(s): Sanjay Gupta, Yuhchang Hwang, Andrew Schmidt
Earnings Management to Meet or Beat Analyst Earnings Forecasts Through Changes in Interim Expenses In Working paper (2006) Coauthor(s): Joseph Comprix, Lillian Mills, Andrew Schmidt