Brent Schmidt

Color portrait of Brent Schmidt

Assistant Professor of Accounting

Department Accounting
Office Address 373 Business Building
Phone Number 814-865-3901
Email Address

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Professor Brent Schmidt is an Assistant Professor of Accounting at Penn State University. Professor Schmidt’s research interests include financial reporting and disclosure, regulation, and financial institutions. Prior to graduate school, Professor Schmidt worked as a senior associate auditor at BKD, LLP in Cincinnati, Ohio. Professor Schmidt graduated with his PhD from The Ohio State University in 2019 and with his B.S. from Miami University (Ohio) in 2011. Professor Schmidt is a 2012 Elijah Watt Sells Award recipient and a licensed CPA in Ohio (inactive).


Regulation, Financial Institutions, The Securities and Exchange Commission, Financial Reporting and Disclosure


Ph D, Accounting, Ohio State University, 2019

BS, Accounting, Miami University, 2011

Courses Taught

ACCTG 472 – Int Fin Acctg II (3)
Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.

Selected Publications

Schmidt B., Holzman E., Marshall N., "When are firms on the hot seat? An analysis of SEC investigation preferences." Journal of Accounting and Economics, vol. 77, no. 1, 2024,
Schmidt B., Zhang H., "Loan-Level Disclosure and the Convenience Yield of Asset-Backed Securities." The Accounting Review, 2024