Management And Accounting Web

Banking Accounting and Management Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Cash and Credit Main | 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.

Aggelopoulos, E. 2017. Performance changes over difficult times for the banking sector: A branch level study. Advances in Management Accounting (29): 183-218.

AICPA. 2011. Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies: AICPA Audit and Accounting Guide. AICPA.

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.

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.

Alou, S. and R. A. Roemmich. 1977. Responsibility accounting for banks. Management Accounting (May): 35-38.

Amel-Zadeh, A. and G. Meeks. 2013. Bank failure, mark-to-market and the financial crisis. Abacus 49(3): 308-339.

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. (JSTOR link).

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.

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.

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.

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.

Barnett, R. S. and D. Welch. 2014. Foreign bank accounts. The CPA Journal (August): 30-32.

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.

Beatty, A., S. L. Chamberlain and J. Magliolo. 1995. Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings. Journal of Accounting Research (Autumn): 231-261. (JSTOR link).

Beaulieu, P. R. 1996. A note on the role of memory in commercial loan officers' use of accounting and character information. Accounting, Organizations and Society 21(6): 515-528.

Beck, P. J. and G. S. Narayanamoorthy. 2013. Did the SEC impact banks' loan loss reserve policies and their informativeness? Journal of Accounting and Economics (December Supplement): 42-65.

Bennett, E. E. 1956. Operating statements for bank management. N.A.C.A. Bulletin (March): 867-873.

Bernard, V. L., R. C. Merton and K. G. Palepu. 1995. Mark-to-market accounting for banks and thrifts: Lessons from the Danish experience. Journal of Accounting Research (Spring): 1-32. (JSTOR link).

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 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.

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.

Bishop, G. L. 1914. Savings bank audits. Journal of Accountancy (February): 97-114.

Blacconiere, W. G., R. M. Bowen, S. E. Sefcik and C. H. Stinson. 1991. Determinants of the use of regulatory accounting principles by savings and loans. Journal of Accounting and Economics (June): 167-201.

Blackwell, D. W., J. A. Brickley and M. S. Weisback. 1994. Accounting information and internal performance evaluation : Evidence from Texas banks. Journal of Accounting and Economics (May): 331-358.

Bolten, S. 1974. Residential mortgage risk characteristics. Decision Sciences 5(1): 73-90.

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.

Borth, D. Jr. 1947. Published financial statements of banks. The Accounting Review (July): 288-294. (JSTOR link).

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.

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. 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.

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.

Byerly, D., E. Revell and S. Davis. 2003. Benefits of activity-based costing in the financial services industry. Cost Management (November/December): 25-32.

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.

Carnegie, A. 1908. The worst banking system in the world. Journal of Accountancy (March): 357-361.

Case, J. C. 1979. Electronic banking comes to First-Citizens. Management Accounting (April): 39-42.

Catanach, A. H. Jr. and R. G. Brody. 1993. Intangible assets, the loan portfolio and deposit mixes of stock savings & loans. Accounting Horizons (June): 12-29.

Chambers, D. and A. Charnes. 1961. Inter-temporal analysis and optimization of bank portfolios. Management Science (July): 393-410. (JSTOR link).

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.

Chen, D., X. Liu and C. Wang. 2016. Social trust and bank loan financing: Evidence from China. Abacus 52(3): 374-403.

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., 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.

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.

Cloutier, C. R. and W. B. Mabry. 1980. A small bank adopts a financial planning model. Management Accounting (February): 19-21.

Collins, J. H., D. A. Shackelford and J. M. Wahlen. 1995. Bank differences in the coordination of regulatory capital, earnings, and taxes. Journal of Accounting Research (Autumn): 263-291. (JSTOR link).

Cook, J. B. 1910. National bank earnings. Journal of Accountancy (September): 334-338.

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.

Crum, W. L. and H. B. Vanderblue. 1925. The relations of a commercial bank to the business cycle. Harvard Business Review (April): 297-311.

Danos, P., D. L. Holt and E. A. Imhoff Jr. 1989. The use of accounting information in bank lending decisions. Accounting, Organizations and Society 14(3): 235-246.

Davis, G. F. and M. S. Mizruchi. 1999. The money center cannot hold: Commercial banks in the U.S. system of corporate governance. Administrative Science Quarterly 44(2): 215-239. (JSTOR link).

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.

Deville, A., G. D. Ferrier and H. Leleu. 2014. Measuring the performance of hierarchical organizations: An application to bank efficiency at the regional and branch levels. Management Accounting Research (March): 30-44.

Dhingra, A. H. 2006. Executing strategy in the financial services industry: The key to competitive advantage. Cost Management (July/August): 31-39.

Dibbert, M. T. 1987. Measuring the benefits of ATMs. Banker's Magazine (January-February): 46-50.

Dimitropoulos, P. E., D. Asteriou and E. Koumanakos. 2010. The relevance of earnings and cash flows in a heavily regulated industry: Evidence from the Greek banking sector. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 290-303.

Doogar, R., S. P. Rowe and P. Sivadasan. 2015. Asleep at the wheel (again)? Bank audits during the lead-up to the financial crisis. Contemporary Accounting Research 32(1): 358-391.

Doxey, B. L. and J. Chambers. 1983. Making the most of bank information systems. Management Accounting (February): 58-61.

Eccher, E. A., K. Ramesh and S. R. Thiagarajan. 1996. Fair value disclosures by bank holding companies. Journal of Accounting and Economics (August-December): 79-117.

Ekanayake, A., H. Perera and S. Perera. 2009. Towards a framework to analyse the role of accounting in corporate governance in the banking sector. Journal of Applied Management Accounting Research (Summer): 21-40.

Elsinger, H., A. Lehar and M. Summer. 2006. Risk assessment for banking systems. Management Science (September): 1301-1314. (JSTOR link).

Epstein, B. J. 2009. Two threats to sound accounting by banks and thrifts. The CPA Journal (September): 20-24.

Ettredge, M. L., Y. Xu and H. S. Yi. 2014. Fair value measurements and audit fees: Evidence from the banking industry. Auditing: A Journal of Practice & Theory 33(3): 33-58.

Evans, M. E., L. Hodder and P. E. Hopkins. 2014. The predictive ability of fair values for future financial performance of commercial banks and the relation of predictive ability to banks' share prices. Contemporary Accounting Research 31(1): 13-44.

Fincham, R., J. Fleck, R. Procter and H. Scarbrough. 1995. Expertise and Innovation: Information Technology Strategies in the Financial Services Sector. Oxford University Press.

Fischer, D. 2013. The hidden effects of derivatives on bank balance sheets. The CPA Journal (September): 67-69.

Fitzgerald, M. 2016. Better data brings a renewal at the Bank of England. MIT Sloan Management Review (Summer): 3-13.

Fox-Wolfgramm, S. J., K. B. Boal, J. G. Hunt. 1998. Organizational adaptation to institutional change: A comparative study of first-order change in prospector and defender banks. Administrative Science Quarterly 43(1): 87-126. (JSTOR link).

Gardner, M. J. and L. E. Lammers. 1988. Cost accounting in large banks. Management Accounting (April): 34-39.

Giannetti, M. and Y. Yafeh. 2012. Do cultural differences between contracting parties matter? Evidence from syndicated bank loans. Management Science (February): 365-383.

Giroux, G. A. and S. H. Kratchman. 1980. How banks forecast. Management Accounting (May): 39-44.

Greiner, A. J. 2015. The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 33-41.

Greve, H. R. 2000. Market niche entry decisions: Competition, learning, and strategy in Tokyo banking, 1894-1936. The Academy of Management Journal 43(5): 816-836. (JSTOR link).

Growe, G., M. DeBruine, J. Y. Lee and J. F. T. Maldonado. 2014. The profitability and performance measurement of U.S. regional banks using the predictive focus of the "fundamental analysis research". Advances in Management Accounting (24): 189-237.

Gulamhussen, M. A. and L. Guerreiro. 2009. The influence of foreign equity and board membership on corporate strategy and internal cost management in Portuguese banks. Management Accounting Research (March): 6-17.

Gygax, A. F. and S. Ong. 2011. What do investment banks truly bring to the table? Abacus 47(2): 121-157.

Haleblian, J., J. Kim and N. Rajagopalan. 2006. The influence of acquisition experience and performance on acquisition behavior: Evidence from U.S. commercial banking industry. The Academy of Management Journal 49(2):357-370. (JSTOR link).

Halkos, G. E. and D. S. Salamouris. 2004. Efficiency measurement of the Greek commercial banks with the use of financial ratios: A data envelopment analysis approach. Management Accounting Research (June): 201-224.

Hannon, N. and G. Trevithick. 2006. Making clean deposits. Strategic Finance (February): 24-29. (FDIC uses XBRL to streamline the regulatory data collection process for banks).

Hanssens, D. M., D. Thorpe and C. Finkbeiner. 2008. Marketing when customer equity matters. Harvard Business Review (May): 117-123. (Wachovia's marketing mix effectiveness measurement model).

Hao, L. and M. J. Kohlbeck. 2013. The market impact of mandatory interactive data: Evidence from bank regulatory XBRL filings. Journal of Emerging Technologies in Accounting (10): 41-62.

Harris, J. G. 1961. Approach to internal control in the savings and loan business. N.A.A. Bulletin (May): 85-91.

Harris, T. W. 1954. Control budgeting in commercial banks. N.A.C.A. Bulletin (April): 980-989.

Harrison, W. T. Jr. and D. P. Hollingsworth. 1991. The core deposit intangible asset. Accounting Horizons (September): 38-49.

Harvard Business Review. 1924. Specialization by a small investment banking house. Harvard Business Review (October): 115-120.

Harvard Business Review. 1925. Case studies in business: Character of management as a basis for obtaining bank credit. Harvard Business Review (July): 481-485.

Harvard Business Review. 1925. Case studies in business: The discount policy of the Federal Reserve System. Harvard Business Review (January): 248-250.

Harvard Business Review. 1928. Case studies in business: The establishment of a bond department in a commercial bank - 1928. Harvard Business Review (October): 87-96.

Harvard Business Review. 1928. Case studies in business. The selection of a bank. Harvard Business Review (April): 351-359.

Harvard Business Review. 1928. Legal developments significant in business: Responsibilities of bank directors for imprudent credit policies - With emphasis on country banks. Harvard Business Review (October): 108-128.

Haveman, H. A. 1993. Organizational size and change: Diversification in the savings and loan industry after deregulation. Administrative Science Quarterly 38(1): 20-50. (JSTOR link).

Hayler, R. and M. Nichols. 2006. Six Sigma for Financial Services: How Leading Companies Are Driving Results Using Lean, Six Sigma, and Process Management. McGraw-Hill.

Hayward, M. L. A. and W. Boeker. 1998. Power and conflicts of interest in professional firms: Evidence from investment banking. Administrative Science Quarterly 43(1): 1-22. (JSTOR link).

Hazera, A., S. M. Hernandez and C. Quirvan. 2009. Toward a conceptual framework of the harmonization of bank financial reporting standards in transition economies: The case of Mexico. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 237-254.

Heamon, J. W. 1969. Inventory and financing procedures for a mortgage banker. Management Accounting (December): 32-34.

Hill, J. W. and R. W. Ingram. 1989. Selection of GAAP or RAP in the savings and loan industry. The Accounting Review (October): 667-679. (JSTOR link).

Hodder, L., M. L. McAnally, C. D. Weaver. 2003. The influence of tax and nontax factors on banks' choice of organizational form. The Accounting Review (January): 297-325. (JSTOR link).

Hodder, L. D. and P. E. Hopkins. 2014. Agency problems, accounting slack, and banks' response to proposed reporting of loan fair values. Accounting, Organizations and Society 39(2): 117-133.

Hodder, L. D., P. E. Hopkins and J. M. Wahlen. 2006. Risk-relevance of fair-value income measures for commercial banks. The Accounting Review (March): 337-375. (JSTOR link).

Hoffelder, K. 2013. Banks get a FATCA breather: The government give financial institutions six more months to comply with the new tax-evasion law. CFO (September): 18-20.

Hoffelder, K. 2013. FASB wants banks to forecast loan losses. CFO (January/February): 12.

Hoffman, T. 1998. How profitable is the bank customer? Computerworld 32(33): 31-32.

Hogan, W. P. 1995. Market value accounting in the financial services sector. Abacus 31(1): 31-44.

Holt, R. N. and R. J. Carroll. 1980. Classification of commercial bank loans through policy capturing. Accounting, Organizations and Society 5(3): 285-296.

Horton, J., G. Serafeim and S. Wu. 2017. Career concerns of banking analysts. Journal of Accounting and Economics (April-May): 231-252.

Howard, E. D. 1906. Profits on bank deposits. Journal of Accountancy (January): 205-214.

Hribar, P., S. J. Melessa, R. C. Small and J. H. Wilde. 2017. Does managerial sentiment affect accrual estimates? Evidence from the banking industry. Journal of Accounting and Economics (February): 26-50.

Huang, S., W. Shen, D. C. Yen and L. Chou. 2011. IT governance: Objectives and assurances in internet banking. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 406-414.

Hurdman, F. H. 1924. Cost of maintaining depositors' accounts. Journal of Accountancy (August): 98-106.

Husband, W. H. 1926. The accrual principle applied to bank accounting. The Accounting Review (June): 85-89. (JSTOR link).

Ittner, C. D., D. F. Larcker and T. Randall. 2003. Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society 28(7-8): 715-741.

Jacobides, M. G. 2005. Industry change through vertical disintegration: How and why markets emerged in mortgage banking. The Academy of Management Journal 48(3): 465-498. (JSTOR link).

Jensen, H. L. 1982. Cost analyses of commercial bank portfolios. Management Accounting (October): 47-51, 79.

Jensen, M. 2003. The role of network resources in market entry: Commercial banks' entry into investment banking, 1991-1997. Administrative Science Quarterly 48(3): 466-497. (JSTOR link).

Johnson, F. P. and C. F. Muenzberg. 1980. Can cost analysis improve your mortgage loan function? Management Accounting (February): 22-25.

Journal of Accountancy. 1924. Profit-sharing in banks and financial institutions. Journal of Accountancy (March): 161-182.

Ke, B. 2004. Discussion of “How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time”. Review of Accounting Studies 9(2-3): 295-299.

Khan, M. M. 2013. Developing a conceptual framework to appraise the Corporate Social Responsibility Performance of Islamic Banking and Finance Institutions. Accounting and the Public Interest (13): 191-207.

Kim, J. and A. S. Miner. 2007. Vicarious learning from the failures and near-failures of others: Evidence from the U.S. commercial banking industry. The Academy of Management Journal 50(3): 687-715. (JSTOR link).

Kim, Y. and A. Kogan. 2014. Development of an anomaly detection model for a bank's transitory account system. Journal of Information Systems (Spring): 145-165.

Kocakulah, M. C. and A. David Austill. 2017. Measuring commercial loan profitability using activity-based costing at a regional bank. Cost Management (September/October): 19-31.

Kocakulah, M. and B. D. Crowe. 2005. Utilizing activity-based costing (ABC) to measure loan portfolio profitability in a community bank. Cost Management (July/August): 40-47.

Krawcheck, S. 2012. Four ways to fix banks. Harvard Business Review (June): 106-111.

Lack, J. 2000. Banking goes virtual. Strategic Finance (April): 36-39.

LaFond, R. and H. You. 2010. The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality. Journal of Accounting and Economics (February): 75-83.

Laing, G. and K. Dunbar. 2015. EVA™, EPS, ROA and ROE as measures of performance in Australian banks: A longitudinal study. Journal of Applied Management Accounting Research (Winter): 41-48.

Landsman, W. R. and K. V. Peasnell. 2013. The changing landscape of banking and the challenges it poses for accounting and financial reporting. Accounting Horizons (December): 757-773.

Larson, R. L. 1971. Transfer pricing in a commercial bank - A differing viewpoint. Management Accounting (December): 19-22.

Latzko, W. J. 1986. Quality and Productivity for Bankers and Financial Managers. Marcel Dekker.

Lawrence, E. C. 1982. What should banks disclose? Management Accounting (May): 39-40, 45-46.

Lawson, W. F. 1936. The application of bank costs to depositor's accounts. N.A.C.A. Bulletin (March 1): 701-707.

Lawton, W. H. 1918. Liberty loan accounting for small banks. Journal of Accountancy (August): 93-97.

Leblebici, H. and G. R. Salancik. 1981. Effects of environmental uncertainty on information and decision processes in banks. Administrative Science Quarterly 26(4): 578-596. (JSTOR link).

Lee, J. Y., G. Growe, M. DeBruine and I. Cha. 2015. Measuring the impact of the 2007-2009 financial crisis on the performance and profitability of U.S. regional banks. Advances in Management Accounting (25): 181-206.

Levine, J. B. 1978. How a bank performs a customer profitability analysis. Management Accounting (June): 35-39, 42-43, 49.

Levinsohn, A. 2000. The coming of the financial services bazaar? Strategic Finance (April): 40-47.

Li, S. L., L. S. Feng and G. A. Whitmore. 2001. Comparative performance of Chinese commercial banks: Analysis, findings and policy implications. Review of Quantitative Finance & Accounting 16(2): 149-170.

Li, S. X. and T. J. Rowley. 2002. Inertia and evaluation mechanisms in interorganizational partner selection: Syndicate formation among U.S. investment banks. The Academy of Management Journal 45(6): 1104-1119. (JSTOR link).

Lin, S. 2015. Discussion of The effects of financial reporting on bank loan contracting in global markets: Evidence from mandatory IFRS adoption. Journal of International Accounting Research 14(2): 83-87.

Lindsay, R. M. and T. Libby. 2007. Svenska Handelsbanken: Controlling a radically decentralized organization without budgets. Issues in Accounting Education (November): 625-640.

Litzinger, W. D. 1963. Entrepreneurial prototype in bank management: A comparative study of branch bank managers. The Academy of Management Journal 6(1): 36-45. (JSTOR link).

Liu, C. and S. G. Ryan. 1995. The effect of bank loan portfolio composition on the market reaction to and anticipation of loan loss provisions. Journal of Accounting Research (Spring): 77-94. (JSTOR link).

Liu, C. and S. G. Ryan. 2006. Income smoothing over the business cycle: Changes in banks' coordinated management of provisions for loan losses and loan charge-offs from the pre-1990 bust to the 1990s boom. The Accounting Review (March): 421-441. (JSTOR link).

Liu, C., S. G. Ryan and H. Tan. 2004. How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time. Review of Accounting Studies 9(2-3): 265-294.

Loch, C. H., F. J. Sting, A. Huchzermeier and C. Decker. 2012. Finding the profit in fairness. Harvard Business Review (September): 111-115. (Germany's TeamBank has built a brand on being equitable).

Lucien, K. 1979. Transfer pricing for the cost of funds in a commercial bank. Management Accounting (January): 23-24, 36.

Maali, B., P. Casson and C. Napier. 2006. Social reporting by Islamic banks. Abacus 42(2): 266-289.

Marquis, C., J. Almandoz, K. LaRoe and J. Replogle. 2014. Can an "ethical" bank support guns and fracking? Harvard Business Review (April): 123-127.

McCallum, J. E. 1929. Incidental powers of national banks: A recent extension. Harvard Business Review (July): 461-466.

McDonald, C. 2012. Banks behaving badly: Scandals have tarnished the reputation of banks to the point where some experts are calling their viability into question. CFO (September): 29-30.

McKenzie, W. M. 1944. Controlling bank costs. N.A.C.A. Bulletin (September 15): 39-54.

McMurry, R. N. 1958. Recruitment, dependency, and morale in the banking industry. Administrative Science Quarterly 3(1): 87-117. (JSTOR link).

Mecimore, C. D. and M. F. Cornick. 1982. Banks should use management accounting models. Management Accounting (February): 13-18.

Mehta, D. R. and H. Fung. 2003. International Bank Management. Blackwell Publishing.

Meier, D. M. 1980. Developing a reserve for loan losses. Management Accounting (February): 36-38.

Melton, E. P. and B. W. Brooks Jr. 1978. Impact of GAAP on the profitability of mortgage bankers. Management Accounting (December): 37-43.

Merchant, K. A. 1989. Instructional case: Bedlington Federal Savings. Issues in Accounting Education (Fall): 359-374.

Messer, R. 2015. Out of control - Lax procedures at National Capital Trust. IMA Educational Case Journal 8(2): 1-7.

Michel, S. D. 2013. FATCA: A new era of financial transparency: The IRS's powerful new tool chips away at bank secrecy. Journal of Accountancy (January): 52-56. (The Foreign Account Tax Compliance Act).

Mickle, C. E., J. D. Reed and D. L. Butler. 1985. Analyzing the profitability of branch banks. Management Accounting (December): 61-65.

Miller, T. 1991. SLO Town Savings and Loan. Journal of Accounting Education 9(2): 381-397.

Mistry, J. J. and J. Zhu. 2003. Strategic and transactional use of information technology in banking. The Journal of Cost Analysis & Management 5(2): 1-22.

Mixter, C. W. 1908. Measures for banking reform: Part I. Journal of Accountancy (April): 463-476.

Mixter, C. W. 1908. Measures for banking reform: Part II. A flexible credit bank note currency - security for its safety. Journal of Accountancy (June): 123-132.

Mixter, C. W. 1908. Measures for banking reform: Part III. Digression on branch banking. Journal of Accountancy (July): 194-203.

Moxey, E. P. 1906. Causes, methods and prevention of bank defalcation. Journal of Accountancy (January): 223-232.

Moyer, M. S. 1912. The audit of banks of discount and deposits. Journal of Accountancy (April): 261-265.

Moyer, M. S. 1912. The audit of banks of discount and deposit (third article). Journal of Accountancy (August): 107-112.

Moyer, S. E. 1990. Capital adequacy ratio regulations and accounting choices in commercial banks. Journal of Accounting and Economics (July): 123-154.

Mumford, G. S. 1930. The concentration of banking resources. Harvard Business Review (January): 137-146.

Nagar, V. and M. V. Rajan. 2005. Measuring customer relationships: The case of the retail banking industry. Management Science (June): 904-919. (JSTOR link).

Neal, E. V. 1899. Modern Banking and Bank Accounting: Containing a Complete Exposition on the Most Approved Methods of Bank Accounting, Designed as a Text Book... Williams & Rogers.

Neal, E. V. 2010. Modern Banking and Bank Accounting: Containing a Complete Exposition on the Most Approved Methods of Bank Accounting, Designed as a Text Book... Nabu Press. (Reproduction of the 1923 edition).

Neu, D. and M. Wright. 1992. Bank failures, stigma management and the accounting establishment. Accounting, Organizations and Society 17(7): 645-665.

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