Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Cash and Credit Main |
Debt |
Service Industry Accounting
Abdallah, A. A. and W. Li. 2008. Why did ABC fail at the Bank of China? Management Accounting Quarterly (Spring): 7-14.
Abel, A. S. and I. A. MacKay. 2016. Money laundering: Combating a global threat. Journal of Accountancy (September): 44-49.
Acharya, V. V. and S. G. Ryan. 2016. Banks' financial reporting and financial system stability. Journal of Accounting Research (May): 277-340.
Aggelopoulos, E. 2017. Performance changes over difficult times for the banking sector: A branch level study. Advances in Management Accounting (29): 183-218.
Ahmed, A. S., B. E. Christensen, A. J. Olson and C. G. Yust. 2019. Déjà Vu: The effect of executives and directors with prior banking crisis experience on bank outcomes around the global financial crisis. Contemporary Accounting Research 36(2): 958-998.
Ahmed, A. S., E. Kilic and G. J. Lobo. 2011. Effects of SFAS 133 on the risk relevance of accounting measures of banks' derivative exposures. The Accounting Review (May): 769-804.
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Akins, B., Y. Dou and J. Ng. 2017. Corruption in bank lending: The role of timely loan loss recognition. Journal of Accounting and Economics (April-May): 454-478.
Albrecht, A., M. Glendening, K. Kim and R. Pereira. 2020. Auditor going concern opinions and bank systemic risk: Evidence from the 2007-2009 financial crisis. Auditing: A Journal of Practice & Theory 39(3): 1-28.
Albright, T., S. Davis and A. Hibbets. 2001. Tri-Cities community bank: A balanced scorecard case. Strategic Finance (October): 54-59.
Albright, T., S. Davis and A. R. Hibbets. 2009. Tri-Cities Community Bank - A balanced scorecard case. IMA Educational Case Journal 2(1): 1-7.
Almandoz, J. 2014. Founding teams as carriers of competing logics: When institutional forces predict bank's risk exposure. Administrative Science Quarterly 59(3): 442-473.
Almandoz, J. 2017. Book review: R. S. Pasley: Anatomy of a Banking Scandal: The Keystone Bank Failure - Harbinger of the 2008 Financial Crisis. Administrative Science Quarterly 62(3): NP35-NP38.
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Altinkilic, O., V. S. Balashov and R. S. Hansen. 2019. Investment bank monitoring and bonding of security analysts' research. Journal of Accounting and Economics (February): 98-119.
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Amel-Zadeh, A. and M. E. Barth. 2021. Auditor reporting to bank regulators: Effective regulation or regulatory overreach? Journal of Accounting and Economics (November-December): 101450.
Amel-Zadeh, A., M. E. Barth and W. R. Landsman. 2017. Erratum to: The contribution of bank regulation and fair value accounting to procyclical leverage. Review of Accounting Studies 22(3): 1455-1457.
Amel-Zadeh, A., M. E. Barth and W. R. Landsman. 2017. The contribution of bank regulation and fair value accounting to procyclical leverage. Review of Accounting Studies 22(3): 1423-1454.
Andries, K., J. Gallemore and M. Jacob. 2017. The effect of corporate taxation on bank transparency: Evidence from loan loss provisions. Journal of Accounting and Economics (April-May): 307-328.
Argyris, C. 1958. Some problems in conceptualizing organizational climate: A case study of a bank. Administrative Science Quarterly 2(4): 501-520.
Ariail, D. L. and D. L. Crumbley. 2019. PwC and the Colonial Bank: A perfect storm. Journal of Forensic & Investigative Accounting 11(3): 440-458.
Ariff, M., C. F. Fah and S. W. Ni. 2013. Earnings response coefficients of OECD banks: Tests extended to include bank risk factors. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 97-107.
Armstrong, C. S., S. Glaeser and J. D. Kepler. 2019. Accounting quality and the transmission of monetary policy. Journal of Accounting and Economics (November-December): 101265.
Arnold, P. J. and P. Sikka. 2001. Globalization and the state-professional relationship: The case the Bank of Credit and Commerce International. Accounting, Organizations and Society 26(6): 475-499.
Asquith, P., A. Beatty and J. Weber. 2005. Performance pricing in bank debt contracts. Journal of Accounting and Economics (December): 101-128.
Avallone, P. 2017. Accounting crimes: The case of the Neapolitan Public Banks (17th-18th centuries). The Accounting Historians Journal 44(1): 5-16.
Badertscher, B. A., J. J. Burks and P. D. Easton. 2012. A convenient scapegoat: Fair value accounting by commercial banks during the financial crisis. The Accounting Review (January): 59-90.
Badertscher, B. A., J. J. Burks and P. D. Easton. 2018. The market reaction to bank regulatory reports. Review of Accounting Studies 23(2): 686-731.
Baker, C. R., B. Cohanier and N. J. Leo. 2017. Breakdowns in internal controls in bank trading information systems. The case of the fraud Societe Generale. International Journal of Accounting Information Systems (26): 20-31.
Balakrishnan, K. and A. Ertan. 2018. Banks' financial reporting frequency and asset quality. The Accounting Review (May): 1-24.
Balakrishnan, K. and A. Ertan. 2019. Bank asset transparency and credit supply. Review of Accounting Studies 24(4): 1359-1391.
Balakrishnan, K., E. T. De George, A. Ertan and H. Scobie. 2021. Economic consequences of mandatory auditor reporting to bank regulators. Journal of Accounting and Economics (November-December): 101431.
Ballew, H., M. Iselin and A. Nicoletti. 2022. Accounting-based thresholds and growth decisions in the banking industry. Review of Accounting Studies 27(1): 232-274.
Bamber, L. S. and K. E. Hughes III. 2001. Activity-based costing in the service sector: The Buckeye national bank. Issues in Accounting Education (August): 381-408.
Bandyopadhyay, S., R. Jha and D. Kennedy. 2017. The effect of the US subprime crisis on Canadian banks. Advances in Accounting: Incorporating Advances in International Accounting (36): 58-74.
Barlas, S. 2018. Banking bill a possible boon to commercial lending? Strategic Finance (August): 9.
Barlas, S. 2019. Bipartisan bill against predatory lending. Strategic Finance (March): 14.
Barlas, S. 2019. Final rules on pass-through bracket; Banking agencies urged to expand business loans. Strategic Finance (April): 12-13.
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Barth, M. E., J. Gomez-Biscarri, R. Kasznik and G. Lopez-Espinosa. 2017. Bank earnings and regulatory capital management using available for sale securities. Review of Accounting Studies 22(4): 1761-1792.
Barton, D., D. Carey and R. Charan. 2018. One bank's agile team experiment. Harvard Business Review (March/April): 59-61.
Basu, S., J. Vitanza, W. Wang and X. R. Zhu. 2022. Walking the walk? Bank ESG disclosures and home mortgage lending. Review of Accounting Studies 27(3): 779-821.
Baugh, M., M. S. Ege and C. G. Yust. 2021. Internal control quality and bank risk-taking and performance. Auditing: A Journal of Practice & Theory 40(2): 49-84.
Beatty, A. 2017. Book review: The End of Alchemy: Money Banking, and the Future of the Global Economy by Mervyn King. The Accounting Review (January): 245-246. (Related to the 2007-2008 financial crisis. How did it happen?).
Beatty, A. and S. Liao. 2014. Financial accounting in the banking industry: A review of the empirical literature. Journal of Accounting and Economics (November-December): 339-383.
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Beatty, A., S. Liao and H. Zhang. 2019. The effect of banks' financial reporting on syndicated loan structures. Journal of Accounting and Economics (April-May): 496-520.
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Beck, A. and P. J. Beck. 2022. Effects of ASU 2016-13 and COVID-19 on banks' loan loss allowances. Advances in Accounting (56): 100581.
Beck, M. J., A. K. Nicoletti and S. B. Stuber. 2022. The role of audit firms in spreading depositor contagion. 51-73.
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Bens, D., S. Liao and B. Su. 2023. The effect of banking deregulation on borrowing firms' risk-taking incentives. Contemporary Accounting Research 40(2): 1350-1387.
Berger, P. G., M. Minnis and A. Sutherland. 2017. Commercial lending concentration and bank expertise: Evidence from borrower financial statements. Journal of Accounting and Economics (November): 253-277.
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Bertomeu, J., L. Mahieux and H. Sapra. 2023. Interplay between accounting and prudential regulation. The Accounting Review (January): 29-53. (Related to banking).
Bescos, P. and K. Charaf. 2013. The adoption of ABC and the improvement of performance: The case of the Central Bank of Morocco. Cost Management (July/August): 27-38.
Bhat, G. and H. A. Desai. 2020. Bank capital and loan monitoring. The Accounting Review (May): 85-114.
Bhat, G. and S. G. Ryan. 2015. The impact of risk modeling on the market perception of banks' estimated fair value gains and losses for financial instruments. Accounting, Organizations and Society (46): 81-95.
Bhat, G., J. A. Lee and S. G. Ryan. 2021. Using loan loss indicators by loan type to sharpen the evaluation of banks' loan loss accruals. Accounting Horizons (September): 69-91.
Bhimani, A., M. A. Gulamhussen, and S. Da Richa Lopes. 2014. Owner liability and financial reporting information as predictors of firm default in bank loans. Review of Accounting Studies 19(2): 769-804.
Bischof, J. 2014. Identifying disclosure incentives of bank borrowers during a banking crisis. Journal of Accounting Research (May): 583-598.
Bischof, J., G, H. Daske, F. Elfers and L. Hail. 2022. A tale of two supervisors: Compliance with risk disclosure regulation in the banking sector. Contemporary Accounting Research 39(1): 498-536.
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Bleck, A. and P. Gao. 2023. Mark-to-market, loan retention, and loan origination. The Accounting Review (January): 83-107.
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Bordeman, A. and P. Demerjian. 2022. Do borrowers intentionally avoid covenant violations? A reexamination of the debt covenant hypothesis. Journal of Accounting Research (December): 1741-1774.
Borgia, C. and P. H. Siegel. 2008. How the Sarbanes-Oxley Act is affecting profitability in the banking industry. The CPA Journal (August): 13-14.
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Bratten, B., M. Causholli and T. C. Omer. 2019. Audit firm tenure, bank complexity, and financial reporting quality. Contemporary Accounting Research 36(1): 295-325.
Bratten, B., M. Causholli and U. Khan. 2016. Usefulness of fair value for predicting banks' future earnings: Evidence from other comprehensive income and its components. Review of Accounting Studies 21(1): 280-315.
Burke, Q. L., T. D. Warfield and M. M. Wieland. 2020. Value relevance of disaggregated information: An examination of the rate and volume analysis of bank net interest income. Accounting Horizons (March): 19-43.
Burks, J. J, C. Cuny, J. Gerakos and J. Granja. 2018. Competition and voluntary disclosure: Evidence from deregulation in the banking industry. Review of Accounting Studies 23(4): 1471-1511.
Burks, S. V. and E. L. Krupka. 2012. A multimethod approach to identifying norms and normative expectations within a corporate hierarchy: Evidence from the financial services industry. Management Science (January): 203-217.
Bushman, R., J. Gao, X. Martin and J. Pacelli. 2021. The influence of loan officers on loan contract design and performance. Journal of Accounting and Economics (April-May): 101384.
Bushman, R. M. 2014. Thoughts on financial accounting and the banking industry. Journal of Accounting and Economics (November-December): 384-395.
Bushman, R. M. and C. D. Williams. 2012. Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking. Journal of Accounting and Economics (August): 1-18.
Bushman, R. M. and C. D. Williams. 2015. Delayed expected loss recognition and the risk profile of banks. Journal of Accounting Research (June): 511-553.
Bushman, R. M., B. E. Hendricks and C. D. Williams. 2016. Bank competition: Measurement, decision-making, and risk-taking. Journal of Accounting Research (June): 777-826.
Bushman, R. M., R. H. Davidson, A. Dey and A. Smith. 2018. Bank CEO materialism: Risk controls, culture and tail risk. Journal of Accounting and Economics (February): 191-220.
Burke, Q. L. and M. M. Wieland. 2017. Value relevance of banks' cash flows from operations. Advances in Accounting: Incorporating Advances in International Accounting (39): 60-78.
Bushman, R. M. and R. Wittenberg-Moerman. 2012. The role of bank reputation in "certifying" future performance implications of borrowers' accounting numbers. Journal of Accounting Research (September): 883-930.
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Caldarelli, A., C. Fiondella, M Maffei and C. Zagaria. 2016. Managing risk in credit cooperative banks: Lessons from a case study. Management Accounting Research (September): 1-15.
Calnan, J. 2001. New role for CFOs in the financial services industry. Strategic Finance (October): 22-26.
Cantrell, B. W. 2019. Generic Bank: Accounting for debt securities sales and impairments. Issues in Accounting Education (November): 15-29.
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Carrizosa, R. and S. G. Ryan. 2017. Borrower private information covenants and loan contract monitoring. Journal of Accounting and Economics (November): 313-339.
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Caster, P., R. J. Elder and D. J. Janvrin. 2021. An exploration of bank confirmation process automation: A longitudinal study. Journal of Information Systems (Fall): 1-16.
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Chakraborty, I., A. J. Leone, M. Minutti-Meza and M. A. Phillips. 2022. Financial statement complexity and bank lending. The Accounting Review (May): 155-178.
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Chan, K. H., E. J. Jiang and P. L. L. Mo. 2017. The effects of using bank auditors on audit quality and the agency cost of bank loans. Accounting Horizons (December): 133-153.
Chang, C. J., C. S. Ou and A. Wu. 2004. Compensation strategy and organizational performance: Evidence from the banking industry in an emerging economy. Advances in Management Accounting (12): 137-150.
Charitou, A. and I. Karamanou. 2020. Sleeping with the enemy: Should investment banks be allowed to engage in prop trading? Review of Accounting Studies 25(2): 513-557.
Chen, D., X. Liu and C. Wang. 2016. Social trust and bank loan financing: Evidence from China. Abacus 52(3): 374-403.
Chen, G., J. Kim, J. Lim and J. Zhou. 2018. XBRL adoption and bank loan contracting: Early evidence. Journal of Information Systems (Summer): 47-69.
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Chen, P. 2016. Banks' acquisition of private information about financial misreporting. The Accounting Review (May): 835-857.
Chen, Q. and R. Vashishtha. 2017. The effects of bank mergers on corporate information disclosure. Journal of Accounting and Economics (August): 56-77.
Chen, T. and X. Martin. 2011. Do bank-affiliated analysts benefit from lending relationships? Journal of Accounting Research (June): 633-675.
Chen, T., C. Chin, S. Wang and W. Yao. 2015. The effects of financial reporting on bank loan contracting in global markets: Evidence from mandatory IFRS adoption. Journal of International Accounting Research 14(2): 45-81.
Chen, Y., M. Hung and L. L. Wang. 2023. Do depositors respond to banks' social performance? The Accounting Review (July): 89-114.
Cheng, X. 2012. Managing specific accruals vs. structuring transactions: Evidence from banking industry. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 22-37.
Christensen, H. B., D. Macciocchi, A. Morris and V. V. Nikolaev. 2022. Financial shocks to lenders and the composition of financial covenants. Journal of Accounting and Economics (February): 101426.
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Chy, M. and H. Kyung. 2023. The effect of bond market transparency on bank loan contracting. Journal of Accounting and Economics (April-May): 101536.
Clearfield, C. 2022. Investing in a tech platform to enable better banking. MIT Sloan Management Review (Fall): 1-3.
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Cohen, D., B. Li, N. Li and Y. Lou. 2022. Major government customers and loan contract terms. Review of Accounting Studies 27(1): 275-312.
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Copeland, R. W., K. Roland and D. Kuliy. 2016. Will Trups survive? The reputation of Trust Preferred Securities as a source of bank capital has gone from good to bad to ugly - worrying investors and banks. Strategic Finance (October): 48-53.
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Corona, C., L. Nan and G. Zhang. 2019. Banks' asset reporting frequency and capital regulation: An analysis of discretionary use of fair-value accounting. The Accounting Review (March): 157-178.
Corona, C., N. Lin and Z. Gaoqing. 2019. The coordination role of stress tests in bank risk taking. Journal of Accounting Research (December): 1161-1200.
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Cummings, M. E. 2021. Book review: Teresa Kramarz. 2020: Forgotten Values: The World Bank and Environmental Partnerships. Administrative Science Quarterly 66(3): NP26-NP28.
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Demerjian, P. R., E. L. Owens and M. Sokolowski. 2023. Lender capital management and financial covenant strictness. The Accounting Review (October): 149-172.
Desai, H., S. Rajgopal and J. J. Yu. 2016. Were information intermediaries sensitive to the financial statement-based leading indicators of bank distress prior to the financial crisis? Contemporary Accounting Research 33(2): 576-606.
Deville, A. 2009. Branch banking network assessment using DEA: A benchmarking analysis - A note. Management Accounting Research (December): 252-261.
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Dinh, T. and B. Seitz. 2020. The information content of hedge accounting - Evidence from the European banking industry. Journal of International Accounting Research 19(2): 91-115.
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