We extend the second-order von Neumann approach within the generalized master equation formalism for quantum electronic transport to include the counting field. The resulting non-Markovian evolution equation for the reduced density matrix of the system resolved with respect to the number of transported charges enables the evaluation of the noise and higher-order cumulants of the full counting statistics.
We apply this formalism to an analytically solvable model of a single-level quantum dot coupled to highly biased leads with Lorentzian energy-dependent tunnel coupling and demonstrate that, although reproducing exactly the mean current, the resonant tunneling approximation is not exact for the noise and higher-order cumulants. Even if it may fail in the regime of strongly non-Markovian dynamics, this approach generically improves results of lower-order and/or Markovian approaches.