Brent Schmidt

Brent Schmidt is an Assistant Professor of Accounting at the Smeal College of Business, Pennsylvania State University. He holds a PhD from The Ohio State University (2019) and a B.S. from Miami University (2011). His research focuses on financial reporting regulation, SEC investigations, financial institutions, and disclosure effects. He previously worked as a senior associate auditor at BKD, LLP, and is a licensed CPA (inactive) in Ohio.

• Education: PhD in Accounting (Ohio State University, 2019), B.S. in Accounting (Miami University, 2011)
• Professional Experience: BKD, LLP (Senior Associate Auditor, 2012–2014)
• Awards: Elijah Watt Sells Award (2012), AAA/Deloitte Doctoral Consortium Fellow (2017)

Research Interests: Regulation of financial institutions, SEC enforcement mechanisms, loan-level disclosure in asset-backed securities, and consequences of bank stress test disclosures. His work bridges accounting standards, regulatory frameworks, and market responses. Recent publications analyze SEC investigation preferences and the impact of loan-level disclosures on asset-backed securities' convenience yield.

Publications highlight themes in regulatory compliance, financial reporting transparency, and institutional investor behavior. Active in peer review for Journal of Accounting and Economics, Management Science, and other top journals. Engaged in conference presentations at institutions including the St. Louis Fed and Penn State Accounting Research Conference.