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.
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.
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.
Alou, S. and R. A. Roemmich. 1977. Responsibility accounting for banks. Management Accounting (May): 35-38.
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.
Amel-Zadeh, A. and G. Meeks. 2013. Bank failure, mark-to-market and the financial crisis. Abacus 49(3): 308-339.
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.
Barnett, R. S. and D. Welch. 2014. Foreign bank accounts. The CPA Journal (August): 30-32.
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.
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.
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.
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, 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.
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.
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.
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.
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.
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.
Bleck, A. and P. Gao. 2023. Mark-to-market, loan retention, and loan origination. The Accounting Review (January): 83-107.
Bolten, S. 1974. Residential mortgage risk characteristics. Decision Sciences 5(1): 73-90.
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.
Borth, D. Jr. 1947. Published financial statements of banks. The Accounting Review (July): 288-294.
Bostwick, E. D. 2019. The little bank that could: An examination of the historical and financial records of one bank that survived the great depression. The Accounting Historians Journal 46(2): 17-31.
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.
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.
Cantrell, B. W. 2019. Generic Bank: Accounting for debt securities sales and impairments. Issues in Accounting Education (November): 15-29.
Carnegie, A. 1908. The worst banking system in the world. Journal of Accountancy (March): 357-361.
Carrizosa, R. and S. G. Ryan. 2017. Borrower private information covenants and loan contract monitoring. Journal of Accounting and Economics (November): 313-339.
Case, J. C. 1979. Electronic banking comes to First-Citizens. Management Accounting (April): 39-42.
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.
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.
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.
Chambers, D. and A. Charnes. 1961. Inter-temporal analysis and optimization of bank portfolios. Management Science (July): 393-410.
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.
Chen, H., J. Z. Chen, G. J. Lobo and Y. Wang. 2010. Association between borrower and lender state ownership and accounting conservatism. Journal of Accounting Research (December): 973-1014.
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.
Chu, L., R. Mathieu and C. Mbagwu. 2018. The association between firm fundamentals and bank interest rates under different measures of risk. Advances in Accounting: Incorporating Advances in International Accounting (41): 46-58.
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.
Cloutier, C. R. and W. B. Mabry. 1980. A small bank adopts a financial planning model. Management Accounting (February): 19-21.
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.
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.
Colonnello, S., M. Koetter and K. Wagner. 2023. Compensation regulation in banking: Executive director behavior and bank performance after the EU bonus cap. Journal of Accounting and Economics (August): 101576.
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.
Corona, C., L. Nan and G. Zhang. 2015. Accounting information quality, interbank competition, and bank risk-taking. The Accounting Review (May): 967-985.
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.
Costello, A. M., J. Granja and J. Weber. 2019. Do strict regulators increase the transparency of banks? Journal of Accounting Research (June): 603-637.
Crum, W. L. and H. B. Vanderblue. 1925. The relations of a commercial bank to the business cycle. Harvard Business Review (April): 297-311.
Cullen, G., D. Gasbarro, G. S. Monroe, G. Shailer and Y. Zhang. 2018. Bank audit fees and asset securitization risks. Auditing: A Journal of Practice & Theory 37(1): 21-48.
Cummings, M. E. 2021. Book review: Teresa Kramarz. 2020: Forgotten Values: The World Bank and Environmental Partnerships. Administrative Science Quarterly 66(3): NP26-NP28.
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.
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.
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.
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.
Donelson, D. C., R. Jennings and J. Mcinnis. 2017. Financial statement quality and debt contracting: Evidence from a survey of commercial lenders. Contemporary Accounting Research 34(4): 2051-2093.
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.
Dou, Y. and Z. Xu. 2021. Bank lending and corporate innovation: Evidence from SFAS 166/167. Contemporary Accounting Research 38(4): 3017-3052.
Dou, Y., S. G. Ryan and B. Xie. 2018. The real effects of FAS 166/167 on banks mortgage approval and sale decisions. Journal of Accounting Research (June): 843-882.
Doxey, B. L. and J. Chambers. 1983. Making the most of bank information systems. Management Accounting (February): 58-61.
Dye, R. A. and S. S. Sridhar. 2016. Hedging executive compensation risk through investment banks. The Accounting Review (July): 1109-1138.
Easton, P. and X. Zhang. 2017. Mixing fair-value and historical-cost accounting: Predictable other-comprehensive-income and mispricing of bank stocks. Review of Accounting Studies 22(4): 1732-1760.
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.
Epstein, B. J. 2009. Two threats to sound accounting by banks and thrifts. The CPA Journal (September): 20-24.
Erkens, D. H., K. R. Subramanyam and J. Zhang. 2014. Affiliated banker on board and conservative accounting. The Accounting Review (September): 1703-1728.
Ertan, A. 2022. Real earnings through syndicated lending. Review of Accounting Studies 27(4): 1157-1198.
Ertan, A., M. Loumioti and R. Wittenberg-Moerman. 2017. Enhancing loan quality through transparency: Evidence from the European Central Bank loan level reporting initiative. Journal of Accounting Research (September): 877-918.
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.
Fargher, N. L., W. Hou and J. Z. Zhang. 2019. Do banks audited by specialists engage in less real activities management? Evidence from repurchase agreements. Auditing: A Journal of Practice & Theory 38(1): 149-169.
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.
Fiechter, P. 2017. Discussion of: Effects of informal institutions on the relationship between accounting measures of risk and bank distress. Journal of International Accounting Research 16(2): 67-69.
Fitzgerald, M. 2016. Better data brings a renewal at the Bank of England. MIT Sloan Management Review (Summer): 3-13.
Fontes, J. C., A. Panaretou and K. V. Peasnell. 2018. The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses. The Accounting Review (November): 127-147.
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.
Francis, B. B., D. M. Hunter, D. M. Robinson, M. N. Robinson and X. Yuan. 2017. Auditor changes and the cost of bank debt. The Accounting Review (May): 155-184.
Francis, B. B., D. M. Hunter, D. M. Robinson, M. N. Robinson and X. Yaun. 2018. Erratum: Auditor changes and the cost of bank debt. The Accounting Review (November): 395.
Francis, J. R. and W. Wang. 2021. Common auditors and private bank loans. Contemporary Accounting Research 38(1): 793-832.
Frankel, R., B. H. Kim, T. Ma and X. Martin. 2020. Bank monitoring and financial reporting quality: The case of accounts receivable-based loans. Contemporary Accounting Research 37(4): 2120-2144.
Funk, R. J. and D. Hirschman. 2014. Derivatives and deregulation: Financial innovation and the demise of Glass-Seagall. Administrative Science Quarterly 59(4): 669-704.
Gallemore, J. 2023. Bank financial reporting opacity and regulatory intervention. Review of Accounting Studies 28(3): 1765-1810.
Gallemore, J. and J. Martin. 2020. Corporate tax enforcement externalities and the banking sector. Journal of Accounting Research (December): 1117-1159.
Gallemore, J., B. Gipper and E. Maydew. 2019. Banks as tax planning intermediaries. Journal of Accounting Research (March): 169-209.
Gallimberti, C. M. 2021. Borrowers' financial reporting and the quality of banks' loan portfolios. The Accounting Review (March): 261-301.
Gallo, L. A. and S. P. Kothari. 2019. Discussion of "Accounting quality and the transmission of monetary policy". Journal of Accounting and Economics (November-December): 101262.
Gao, P. and X. Jiang. 2018. Reporting choices in the shadow of bank runs. Journal of Accounting and Economics (February): 85-108.
Gardner, M. J. and L. E. Lammers. 1988. Cost accounting in large banks. Management Accounting (April): 34-39.
Ge, W., T. Kang, B. Y. Song and G. Zhou. 2021. Audit profession development and bank loan contracting. Auditing: A Journal of Practice & Theory 40(2): 85-105.
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.
Gong, G. and S. Luo. 2018. Lenders' experience with borrowers' major customers and the debt contracting demand for accounting conservatism. The Accounting Review (September): 187-222.
Gopalan, Y. 2022. The effects of ratings disclosure by bank regulators. Journal of Accounting and Economics (February): 101438.
Gormley, T. A., B. H. Kim and X. Martin. 2012. Do firms adjust their timely loss recognition in response to changes in the banking industry? Journal of Accounting Research (March): 159-196.
Granja, J. 2013. The relation between bank resolutions and information environment: Evidence from the auctions for failed banks. Journal of Accounting Research (December): 1031-1070.
Granja, J. 2018. Disclosure regulation in the commercial banking industry: Lessons from the national banking era. Journal of Accounting Research (March): 173-216.
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.
Griffin, P. A., H. A. Hong and J. W. Ryou. 2022. Proprietary costs: Why do R&D-active firms choose single-lender financing? The Accounting Review (November, Issue 6): 263-296.
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.
Groysberg, B., P. M. Healy and D. A. Maber. 2011. What drives sell-side analyst compensation at high-status investment banks? Journal of Accounting Research (September): 969-1000.
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.
Hairston, S., J. A. Johnston and J. H. Zhang. 2023. Auditing the derivative usage of bank-holding companies. Accounting Horizons (December): 67-84.
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.
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.
Hallman, N., J. S. Howe and W. Wang. 2023. Analyst coverage and syndicated lending. Review of Accounting Studies 28(3): 1531-1569.
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.
Harmon, D. J. 2019. When the Fed speaks: Arguments, emotions, and the microfoundations of institutions. Administrative Science Quarterly 64(3): 542-575.
Harris, J. G. 1961. Approach to internal control in the savings and loan business. N.A.A. Bulletin (May): 85-91.
Harris, T. S., U. Khan and D. Nissim. 2018. The expected rate of credit losses on banks' loan portfolios. The Accounting Review (September): 245-271.
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.
Harvard Business Review. 2018. How the great recession changed banking. Harvard Business Review (March/April): 26.
Haveman, H. A. 1993. Organizational size and change: Diversification in the savings and loan industry after deregulation. Administrative Science Quarterly 38(1): 20-50.
Hayes, R. M., X. Tian and X. Wang. 2023. Deregulation and board policies: Evidence from performance and risk exposure measures used in bank CEO turnover decisions. The Accounting Review (May): 257-283.
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.
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.
Heitger, A. A., D. L. Heitger and L. E. Heitger. 2021. Driving performance in the retail and banking industries: The consequences of dysfunctional management control systems at W. T. Grant and Wells Fargo. Issues in Accounting Education (May): 65-92.
Hendricks, B. E., J. J. Neilson, C. Shakespeare and C. D. Williams. 2023. Anticipatory effects around proposed regulation: Evidence from Basel III. The Accounting Review (January): 285-315. (Related to banking).
Herpfer, C. 2021. The role of bankers in the U.S. syndicated loan market. Journal of Accounting and Economics (April-May): 101383.
Higgins, H. H. 2012. Learning internal controls from a fraud case at Bank of China. Issues in Accounting Education (November): 1171-1192.
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.
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.
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.
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.
Hope, O., V. Porumb, S. Rusanescu and D. Vyas. 2023. Private information and bank-loan pricing: The effect of upcoming corporate spinoffs. Contemporary Accounting Research 40(4): 2373-2408.
Horton, J., G. Serafeim and S. Wu. 2017. Career concerns of banking analysts. Journal of Accounting and Economics (April-May): 231-252.
Hou, L., Y. Liang and S. Basu. 2023. Bank competition and borrower conservatism. The Accounting Review (March): 247-275.
Houston, J. F., J. Lee and F. Suntheim. 2018. Social networks in the global banking sector. Journal of Accounting and Economics (April-May): 237-269.
Houston, J. F., L. Jiang, C. Lin and Y. Ma. 2014. Political connections and the cost of bank loans. Journal of Accounting Research (March): 193-243.
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, H. H. and C. Wang. 2021. Do banks price firms' data breaches? The Accounting Review (May): 261-286.
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.
Hung, C., M. Abernethy, C. Hofmann and L. van Lent. 2022. Benefits of independent agents' entrepreneurship: Evidence from the loan market. Journal of Management Accounting Research 34(3): 141-160.
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.
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.
Jayaraman, S. and S. P. Kothari. 2016. Cross-border financing by the industrial sector increases competition in the domestic banking sector. The Accounting Review (March): 535-558.
Jennings, P. D. 2010. Book review: Learning by Example: Imitation and Innovation at a Global Bank by D. Strang. Administrative Science Quarterly 55(4): 680-682.
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.
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.
Kanagaretnam, K., C. Y. Lim and G. J. Lobo. 2014. Influence of national culture on accounting conservatism and risk-taking in the banking industry. The Accounting Review (May): 1115-1149.
Kanagaretnam, K., G. V. Krishnan and G. J. Lobo. 2010. An empirical analysis of auditor independence in the banking industry. The Accounting Review (November): 2011-2046.
Kanagaretnam, K., J. Lee, C. Y. Lim and G. J. Lobo. 2017. Effects of informal institutions on the relationship between accounting measures of risk and bank distress. Journal of International Accounting Research 16(2): 37-66.
Kang, J. K., M. Loumioti and R. Wittenberg-Moerman. 2021. The harmonization of lending standards within banks through mandated loan-level transparency. Journal of Accounting and Economics (August): 101386.
Kang, Y., O. Z. Li and Y. Lin. 2021. Tax incidence in loan pricing. Journal of Accounting and Economics (August): 101418.
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.
Khan, U. 2019. Does fair value accounting contribute to systemic risk in the banking industry? Contemporary Accounting Research 36(4): 2588-2609.
Khurana, I. K. and R. Zhong. 2021. Bank audit regulations and reporting quality. Journal of International Accounting Research 20(3): 81-116.
Kilic, E., G. J. Lobo, T. Ranasinghe and K. Sivaramakrishnan. 2013. The impact of SFAS 133 on income smoothing by banks through loan loss provisions. The Accounting Review (January): 233-260.
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.
Kim, J. and J. Zhou. 2023. Cost stickiness and bank loan contracting. Advances in Accounting (61): 100645.
Kim, J., B. Y. Song and L. Zhang. 2011. Internal control weakness and bank loan contracting: Evidence from SOX Section 404 disclosures. The Accounting Review (July): 1157-1188.
Kim, J., B. Y. Song and T. C. Stratopoulos. 2018. Does information technology reputation affect bank loan terms? The Accounting Review (May): 185-211.
Kim, J., Y. Lin, Y. Mao and Z. Wang. 2023. Banking market consolidation and tax planning intermediation: Evidence from client firm tax haven operations. The Accounting Review (July): 217-245.
Kim, S. 2022. Delays in banks' loan provisioning and economic downturns: Evidence from the U.S. housing market. Journal of Accounting Research (June): 711-754.
Kim, S., S. Kim and S. G. Ryan. 2019. Economic consequences of the AOCI filter removal for advanced approaches banks. The Accounting Review (November): 309-335.
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.
Kiron, D. and B. Spindel. 2019. Case study: Redefining performance management at DBS Bank. MIT Sloan Management Review (March): 1-12.
Kleymenova, A. and I. Tuna. 2021. Regulation of compensation and systemic risk: Evidence from the UK. Journal of Accounting Research (June): 1123-1175.
Kleymenova, A. and R. E. Tomy. 2022. Observing enforcement: Evidence from banking. Journal of Accounting Research (September): 1583-1633.
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.
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. C. and S. Komissarov. 2020. Using activity-based costing to increase profitability of individual deposit services in banking. Management Accounting Quarterly (Winter): 10-17.
Krawcheck, S. 2012. Four ways to fix banks. Harvard Business Review (June): 106-111.
Kuilman, J. G. and J. Li. 2009. Grades of membership and legitimacy spillovers: Foreign banks in Shanghai., 1847-1935. The Academy of Management Journal 52(2): 229-245.
Kukreja, G. and S. Gupa. 2019. Gem of the Indian banking fraud: A case of systemic control failures at Punjab National Bank. Journal of Forensic & Investigative Accounting 11(2): 366-379.
Lacina, M. J., S. Li and L. Yi. 2020. Do bank managers use securitization gains to smooth earnings in the post-Fas 166/167 period? Advances in Accounting: Incorporating Advances in International Accounting (48): 100456.
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.
Lamoreaux, P. T., P. N. Michas and W. L. Schultz. 2015. Do accounting and audit quality affect World Bank lending? The Accounting Review (March): 703-738.
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.
Laux, C. and T. Rauter. 2017. Procylicality of U.S. bank leverage. Journal of Accounting Research (May): 237-273.
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.
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, E., G. Lind, K. Ramesh and M. Shen. 2023. Externalities of accounting disclosures: Evidence from the Federal Reserve. The Accounting Review (September): 401-427.
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.
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.
Lin, W. 2018. FBAR filing for non-U.S. citizens. The CPA Journal (October): 47. (Foreign Financial and Bank Accounts).
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.
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.
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.
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.
Liu, M. 2022. Assessing human information processing in lending decisions: A machine learning approach. Journal of Accounting Research (May): 607-651.
Lo, A. K. 2014. Do declines in bank health affect borrowers' voluntary disclosures? Evidence from international propagation of banking shocks. Journal of Accounting Research (May): 541-581.
Lo, A. K. 2015. Accounting credibility and liquidity constraints: Evidence from reactions of small banks to monetary tightening. The Accounting Review (May): 1079-1113.
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).
Lopez-Espinosa, G., G. Ormazabal and Y. Sakasai. 2021. Switching from incurred to expected loan provisioning: Early evidence. Journal of Accounting Research (June): 757-804.
Lu, T., H. Sapra and A. Subramanian. 2019. Agency conflicts, bank capital regulation, and marking-to-market. The Accounting Review (November): 365-384.
Lu, Y. and V. V. Nikolaev. 2022. Expected loan loss provisioning: An empirical model. The Accounting Review (November, Issue 7): 319-346. (Bank loans, forecasting, and failures).
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.
MacKenzie, D. D. F. 1924. Commercial banking - Principles and practice. Journal of Accountancy (April): 313.
Mahieux, L., H. Sapra and G. Zhang. 2023. CECL: Timely loan loss provisioning and bank regulation. Journal of Accounting Research (March): 3-46.
Marquis, C. and Z. Huang. 2009. The contingent nature of public policy and the growth of U.S. commercial banking. The Academy of Management Journal 52(6): 1222-1246.
Marquis, C., J. Almandoz, K. LaRoe and J. Replogle. 2014. Can an "ethical" bank support guns and fracking? Harvard Business Review (April): 123-127.
Masli, A., C. Porter and S. Scholz. 2018. Determinants of auditor going concern reporting in the banking industry. Auditing: A Journal of Practice & Theory 37(4): 187-205.
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.
McInnis, J. M., Y. Yu and C. G. Yust. 2018. Does fair value accounting provide more useful financial statements than current GAAP for banks? The Accounting Review (November): 257-279.
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.
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.
Merluzzi, J. and D. J. Phillips. 2016. The specialist discount: Negative returns for MBAs with focused profiles in investment banking. Administrative Science Quarterly 61(1): 87-124.
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.
Minnis, M. and A. Sutherland. 2017. Financial statements as monitoring mechanisms: Evidence from small commercial loans. Journal of Accounting Research (March): 197-233.
Mishler, M. D. 2019. CECL isn't just for banks anymore: Revised financial instruments standards that impact all industries and apply to a broad range of financial assets have begun to take effect. Journal of Accountancy (November): 28-34.
Mishier, M. D. 2020. End of LIBOR: How all industries, not just banks, can prepare: The change affects any company that has borrowed money through rate-referenced debt or has an agreement that references the London Interbank Offered Rate (LIBOR). Journal of Accountancy (August): 44-48.
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.
Mnif, Y. and M. Tahari. 2022. Audit committee characteristics compliance by Islamic banks with AAOIFI accounting standards. Advances in Accounting (57): 100596.
Mohanram, P., S. Saiy and D. Vyas. 2018. Fundamental analysis of banks: The use of financial statement information to screen winners from losers. Review of Accounting Studies 23(1): 200-233.
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.
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.
Neville, C. 1915. Verification of depositors' accounting in banks. Journal of Accountancy (February): 137-138.
Ng, J. and S. Roychowdhury. 2014. Do loan loss reserves behave like capital? Evidence from recent bank failures. Review of Accounting Studies 19(3): 1234-1279.
Ng, J., W. Saffar and J. J. Zhang. 2020. Policy uncertainty and loan loss provisions in the banking industry. Review of Accounting Studies 25(2): 726-777.
Nichols, D. C., J. M. Wahlen and M. M. Wieland. 2009. Publicly traded versus privately held: Implications for conditional conservatism in bank accounting. Review of Accounting Studies 14(1): 88-122.
Nicoletti, A. 2018. The effects of bank regulators and external auditors on loan loss provisions. Journal of Accounting and Economics (August): 244-265.
Nicoletti, A. and C. Zhu. 2023. Economic consequences of transparency regulation: Evidence from bank mortgage lending. Journal of Accounting Research (December): 1827-1871.
Nikolaev, V. V. 2017. Discussion of "Borrower private information covenants and loan contract monitoring." Journal of Accounting and Economics (November): 340-345.
Noland, T. G., D. L. Nichols and D. L. Flesher. 2004. Audit committee effectiveness in the banking industry. Management Accounting Quarterly (Spring): 1-4.
O'Bryan, D. W. and J. J. Quirin. 2020. Mom's money is missing: Bank records analysis in a fraud examination case. Journal of Forensic Accounting Research 5(1): 387-396.
O'Leary, D. E. and S. Spangler. 2018. Continuously monitoring bank risk, reputation, and opportunity. Journal of Emerging Technologies in Accounting 15(2): 151-163.
Olson, H. L. 2018. Bank-financing an accounting practice sale. Journal of Accountancy (October): 20-24.
Ou, C. S., D. C. Yen and C. Hung. 2009. Determinants of information technology investments: The case of ATM in an emerging economy. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 278-283.
Overesch, M. and H. Wolff. 2021. Financial transparency to the rescue: Effects of public country-by-country reporting in the European Union banking sector on tax avoidance. Contemporary Accounting Research 38(3): 1616-1642.
Owens, E. L. and J. S. Wu. 2015. Quarter-end repo borrowing dynamics and bank risk opacity. Review of Accounting Studies 20(3): 1164-1209.
Pacini, C., J. Paterson and S. Ghahramani. 2011. The uncertain liability of accountants and other professionals in securities fraud cases: The shifting sands of Central Bank. Journal of Forensic & Investigative Accounting 3(3): 46-67.
Page, J. and P. Hooper. 2013. The fundamentals of bank accounting: Its effect on current financial system uncertainty. The CPA Journal (March): 46-52.
Pandey, A. and K. Guhathakurta. 2022. Value relevance of loan provision components and the choice of model specification. Advances in Accounting (58): 100600.
Parker, M. 2009. Book Review: Hypocrisy Trap: The World Bank and the Poverty of Reform by Catherine Weaver. Administrative Science Quarterly 54(3): 540-542.
Passage, H. D. and D. A. Fleming. 1980. An integrated approach to internal control reviews. Management Accounting (February): 29-35. (Related to banking).
Pearson, T. C. 2010. Enron's banks escape liability: Reconsidering the accounting profession's opposition to private party litigation to prevent third-parties from assisting in fraud. Journal of Forensic & Investigative Accounting 2(1): 1-23.
Perkins, E. J. and S. Levinson. 1980. Partnership accounting in a nineteenth century merchant banking house. The Accounting Historians Journal 7(1): 59-68.
Piercy, L. R. and H. B. Levy. 2021. To confirm or not to confirm-risk assessment is the answer: The wise and proper use of bank confirmations. The CPA Journal (December): 54-57. (Related to audit evidence).
Plumlee, M., X. Yuan, M. Yan and J. J. Yu. 2015. Bank loan spread and private information: Pending approval patents. Review of Accounting Studies 20(2): 593-638.
Pomeroy, R. S. 1976. Credit unions: Banking by the people. Management Accounting (February): 53-54.
Posey, R. 1930. Profits of commercial banks. Harvard Business Review (July): 425-434.
Powel, R. J. 1962. The control of administrative expenses in banking. N.A.A. Bulletin (May): 79-82. (Budgeting).
Praquin, N. 2010. The Credit Lyonnais in France (c.1871-1918): Using cash flow analysis to assess risk in banking. The Accounting Historians Journal 37(1): 1-28.
Preetika, J., E. Outslay, A. Persson, T. Shevlin and A. Venkat. 2020. Does public country-by-country reporting deter tax avoidance and income shifting? Evidence from the European banking industry. Contemporary Accounting Research 37(4): 2357-2397.
Quick, R. and K. Gauch. 2021. Is assurance on risk management systems relevant for bankers' decisions? Advances in Accounting: Incorporating Advances in International Accounting (55): 100564.
Ragothaman, S., T. Custis and M. Christianson. 2022. Fake accounts scandal at Wells Fargo: What are the lessons? Journal of Forensic & Investigative Accounting 14(2): 314-324. (Instructional case).
Ramaswamy, K. 1997. The performance impact of strategic similarity in horizontal mergers: Evidence from the U.S. banking industry. The Academy of Management Journal 40(3): 697-715.
Ramesh, K. and L. Revsine. 2000. The effects of regulatory and contracting costs on banks’ choice of accounting method for other postretirement employee benefits. Journal of Accounting and Economics (October): 159-186.
Randall, H. E. 1941. Cost accounting in commercial banks. N.A.C.A. Bulletin(March 15): 749-772.
Ranger-Moore, J., J. Banaszak-Holl and M. T. Hannan. 1991. Density-dependent dynamics in regulated industries: Founding rates of banks and life insurance companies. Administrative Science Quarterly 36(1): 36-65.
Ransbotham, S. 2017. A bank on the edge of a deep river. MIT Sloan Management Review (Winter): 14-15.
Rao, H. and E. H. Neilsen. 1992. An ecology of agency arrangements: Mortality of savings and loan associations, 1960-1987. Administrative Science Quarterly 37(3): 448-470.
Rao, H. and E. H. Neilsen. 1992. Errata: An ecology of agency arrangements: Mortality of savings and loan associations, 1960-1987. Administrative Science Quarterly 37(4): 697.
Reynolds, D. 1971. Accrual accounting: For banks. Management Accounting (September): 39-41, 45.
Rezaee, Z. and G. Davani. 2013. Does financial reporting fraud recognize borders? Evidence from bank fraud in Iran. Journal of Forensic & Investigative Accounting 5(2): 224-238.
Razek, J. R. 1987. Ante-bellum bank accounting - A case study: The New Orleans Savings Bank in the 1930s. The Accounting Historians Journal 14(2): 19-39.
Reis, J. G. 1925. Building and loan associations. Journal of
Accountancy (December): 418-437.
Reynolds, D. 1971. Accrual
accounting: For banks. Management Accounting (September): 39-41,
45.
Rock, W. H. 1950. Developing and using adequate cost data for the trust department operations of a bank. N.A.C.A. Bulletin (April): 995-1013.
Rosenblum, L. 1933. The failure of the city of Glasgow bank. The Accounting Review (December): 285-291.
Ross, A. A. Jr. 1906. Bank examinations. Journal of Accountancy (January): 215-222.
Ruddy, J. A. and D. M. Boyle. 2014. Implications of the Volcker Rule. The CPA Journal (June): 30-34. (The rule refers to section 619 of Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. Related to the effect on banks and 4 things CPAs should do).
Rugman, A. M. 2009. Book review: Building a Global Bank: The Transformation of Banco Santander by Mauro F. Guillen, Adrian Tschoegl. Administrative Science Quarterly 54(2): 347-349.
Ryan, S. G. 2016. Discussion of "Were information intermediaries sensitive to the financial statement-based leading indicators of bank distress prior to the financial crisis?" Contemporary Accounting Research 33(2): 607-615.
Ryan, S. G. and J. H. Keeley. 2013. Discussion of "Did the SEC impact banks' loan loss reserve policies and their informativeness?" Journal of Accounting and Economics (December Supplement): 66-78.
Ryan, V. 2011. Post-occupied: Tepid demand, thin margins, new regulations, investor caution - and a lingering public-relations problem. No wonder banks are nervous. CFO (December): 38-42.
Ryan, V. 2013. The Chinese bank syndrome: Chinese banks have latent credit risks that will rise to the surface as the country's economic growth slows. CFO (October): 10-11.
Ryan, V. 2013. The three percent solution: The Basel Committee on banking supervision says its new formula would provide an "extra layer of protection" against bank blowups. CFO (July/August): 25.
Ryan, V., M. Leone and D. M. Katz. 2010. Brighter days: Bank CFOs describe how they've weathered the storm, dealt with TARP, and learned many invaluable lessons. CFO (March): 42-47 .
Ryden, A. J. Jr. 1949. Cost accounting for services - The commercial bank's cost problem. N.A.C.A. Bulletin (January 1): 557-563.
Rynski, L. L. 1961. The need for knowing costs in bank trust departments. N.A.A. Bulletin (May): 39-51.
Sahi, G., M. C. Gupta and P. C. Patel. 2017. A measure of throughput orientation: Scale development and nomological validation. Decision Sciences 48(3): 420-453.
Saibeni, A. A. 2018. Mortgage amortization revisited: An alternative methodology. The CPA Journal (November): 54-59.
Salerno, D., J. Ruddy and R. Lawrence. 2020. Transitioning from LIBOR. LIBOR is expected to go away at the end of 2021, and SoFR is expected to replace it: What does this mean for companies with LIBOR exposure? Strategic Finance (July): 28-35. (LIBOR is the London Interbank Offered Rate).
Sanders, F. K. Jr. 1923. Operating expenses in banks and trust companies. Harvard Business Review (July): 475-482.
Sanders, T. H. 1928. Cost control in banks. Harvard Business Review (July): 420-432.
Saparito, P. A., C. C. Chen and H. J. Sapienza. 2004. The role of relational trust in bank-small firm relationships. The Academy of Management Journal 47(3): 400-410.
Sartoris, W. 1971. Transfer pricing in a commercial bank. Management Accounting (February): 33-34, 39.
Schlesinger, L. A. 2021. Case study: Will a bank's new technology help or hurt morale? Harvard Business Review (July/August): 144-149.
Schneider, B., J. J. Parkington and V. M. Buxton. 1980. Employee and customer perceptions of service in banks. Administrative Science Quarterly 25(2): 252-267.
Sellors, J. 1936. Costing of accounts and account analysis for a bank. N.A.C.A. Bulletin (March 1): 707-712.
Shan, C., D. Y. Tang and A. Winton. 2019. Do banks still monitor when there is a market for credit protection? Journal of Accounting and Economics (November-December): 101241.
Sharma, N. 2014. Extent of corporate governance disclosure by banks and finance companies listed on Nepal Stock Exchange. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 425-439.
Sharma, N. J. and D. Aggarwal. 2022. Yes bank fraud: Examining the softer underbelly of the fraud from a behavioral model. Journal of Forensic Accounting Research 7(1): 133-150.
Sharma, V. 1992. Determining product profitability. The Bankers Magazine (March/April): 67-71.
Shaw, J. 2002. Royal Bank of Canada: Developing value-based management. Journal of Cost Management (March/April): 25-29.
Shepherd, H. I. and W. H. Johnson Jr. 1925. A bank's relation to the problems of vested and working capital. N.A.C.A. Bulletin (November 16): 197-208 .
Shim, E. D., J. Lee and T. Corrigan. 1999. An empirical examination of top executive compensation and economic performance in financial service firms. Advances in Management Accounting (8): 225-237.
Shipilov, A. V. 2006. Network strategies and performance of Canadian investment banks. The Academy of Management Journal 49(3): 590-604.
Shipley, F. W. 1925. The industrial and statistical department of a modern bank. National Association of Cost Accountants Official Publications (May 15): 3-15.
Sias, R. G. 1985. Pricing bank services. Management Accounting (July): 48-50, 59.
Slapnicar, S. and R. King. 2021. Funds transfer pricing and segment profitability - The case of Adriatic Bank. IMA Educational Case Journal 14(2): 1-8.
Smith, J. D. 1936. Procedure for proving of bank deposits and the figuring of float. N.A.C.A. Bulletin (March 1): 713-720.
Spencer, C. H. 1956. The bad debt deduction of savings and loan associations. The Accounting Review (April): 263-271.
Sprague, O. M. W. 1922. Bank management and the business cycle. Harvard Business Review (October): 19-23.
Sprague, R. H. Jr. 1971. A conceptual description of a financial planning model for commercial banks. Decision Sciences 2(1): 66-81.
Srivastav, A., K. Keasey, S. Mollah and F. Vallascas. 2017. CEO turnover in large banks: Does tail risk matter? Journal of Accounting and Economics (August): 37-55.
Stanga, K. G. and J. J. Benjamin. 1978. Information needs of bankers. Management Accounting (June): 17-21.
Steelye, N. and T. B. Routh. 2022. Revenue management at U.S. commercial banks during Covid-19. Management Accounting Quarterly (Fall): 21-29.
Stelson, H. E. and R. W. Snyder. 1954. Note on installment loan rebates. The Accounting Review (January): 72-73.
Strahan, P. E. 2017. Are concentrated banks better informed than diversified ones? Journal of Accounting and Economics (November): 278-283.
Strickland, D. G. 1980. How an investment banker prepares a company for a tender offer. Management Accounting (February): 26-28.
Stuart, A. 2011. A small problem: Local banks are being gobbled up at a fast clip, but there's still time to grab credit. CFO (April): 44-49.
Stuart, A. 2012. Capital vs. confidence: Banks say they want to lend to smaller companies, but credit remains tight. Is relief in sight? CFO (March): 48-53.
Su, B. 2023. Banking practices and borrowing firms' financial reporting quality: Evidence from bank cross-selling. Review of Accounting Studies 28(1): 201-236.
Sutherland, A. G. 2020. Technology is changing lending: Implications for research. Journal of Accounting and Economics (November-December): 101361.
Sweeney, R. B. and J. W. Mays. 1997. ABM lifts bank's bottom line. Management Accounting (March): 21-26. (Summary).
Tabart-Gay, J. and P. W. Wolnizer. 1997. Business firms as adaptive entities: The case of the major Australian Banks 1983-94. Abacus 33(2): 186-207.
Talley, P. L. 1993. The Savings and Loan Crisis: An Annotated Bibliography. Greenwood Press.
Thibault, R. L. 1936. Bank service charges. N.A.C.A. Bulletin (March 1): 691-701.
Thompson, H. C. 1913. Account analysis in commercial banks. Journal of Accountancy (September): 210-229.
Thornton, F. A. 1989. Bank core deposit intangibles: A conceptual view. Accounting Horizons (June): 85-91.
Thornton, F. A. 1991. The economic reality of deposit intangibles: A reply. Accounting Horizons (March): 78-79.
Tomy, R. E. 2019. Threat of entry and the use of discretion in banks' financial reporting. Journal of Accounting and Economics (February): 1-35.
Ton, K. 2023. Do shared auditors improve audit quality? Evidence from banking relationships. The Accounting Review (January): 423-451.
Uberbacher, F. and A. G. Scherer. 2020. Indirect compellence and institutional change: U.S. extraterritorial law enforcement and the erosion of Swiss banking secrecy. Administrative Science Quarterly 65(3): 565-605.
Valencia, A., T. J. Smith and J. Ang. 2013. The effect of noisy fair value measures on bank capital adequacy ratios. Accounting Horizons (December): 693-710.
Van Den Brink, G. J. 2002. Operational Risk: The New Challenge for Banks. Palgrave.
Vashishtha, R. 2014. The role of bank monitoring in borrowers' discretionary disclosure: Evidence from covenant violations. Journal of Accounting and Economics (April-May): 176-195.
Venkatachalam, M. 1996. Value-relevance of banks' derivatives disclosures. Journal of Accounting and Economics (August-December): 327-355.
Verschoor, C. C. 2016. Lessons from the Wells Fargo scandal. Strategic Finance (November): 19-20.
Walton, S. 1916. Farm loans, and federal land banks. Journal of Accountancy (September): 222-228.
Wang, L. L. 2023. Transmission effects of ESG disclosure regulations through bank lending networks. Journal of Accounting Research (June): 935-978.
Wang, W. 2022. Accounting restatements and bank liquidity creation. The Accounting Review (November, Issue 6): 445-473.
Welsh, C., L. S. Kyj and H. Nouri. 2002. First Delta bank. Journal of Accounting Education 20(3): 249-264.
Wheeler, P. B. 2019. Loan loss accounting and procyclical bank lending: The role of direct regulatory actions. Journal of Accounting and Economics (April-May): 463-495.
Wheeler, P. B. 2021. Unrecognized expected credit losses and bank share prices. Journal of Accounting Research (June): 805-866.
Wieland, W. H. 1960. Bank accounting - Its problems and progress. N.A.A. Bulletin (May): 5-18.
Willard, W. C. 1968. Instant banking - A tiger by the tail. Management Accounting (March): 3-8.
Willman, P., M. Fenton-O'Creevy, N. Nicholson and E. Soane. 2002. Traders, managers and loss aversion in investment banking: A field study. Accounting, Organizations and Society 27(1-2): 85-98.
Wilson, G. 1924. A basis for cost accounting in banks. National Association of Cost Accountants Official Publications (July 15): 3-10.
Wiseman, R. M. and A. H. Catanach, Jr. 1997. A longitudinal disaggregation of operational risk under changing regulations: Evidence from the savings and loan industry. The Academy of Management Journal 40(4): 799-830.
Worthley, S. G. and C. Skaar, Jr. 1982. Managing information through banks. Management Accounting (August): 52-58.
Wright, J. 1924. Investment trusts in Great Britain. Journal of Accountancy (November): 337-344.
Wu. D. D. and J. R. Birge. 2012. Serial chain merger evaluation model and application to mortgage banking. Decision Sciences 43(1): 5-36.
Xie, B. 2016. Does fair value accounting exacerbate the procyclicality of bank lending? Journal of Accounting Research (March): 235-274.
Xu, X. 2019. The association between fair value measurements and banks' discretionary accounting choices. Advances in Accounting: Incorporating Advances in International Accounting (44): 108-120.
Xu, Y. and X. Xu. 2008. Social actors, cultural capital, and the state: The standardization of bank accounting classification and terminology in early twentieth-century China. Accounting, Organizations and Society 33(1): 73-102.
Xue, M., L. M. Hitt and P. Chen. 2011. Determinants and outcomes of internet banking adoption. Management Science (February): 291-307.
Yang, L. 2022. An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis. Journal of Accounting and Economics (February): 101433.
Yang, L. and D. E. Mahdy. 2022. Social networking (Guanxi) and whistleblowing intentions: Does CSR ring the bell? Journal of Forensic & Investigative Accounting 14(2): 236-258. (Chinese banking employees' attitudes toward corporate social responsibility).
Yang, Z. and X. Dong. 2015. Earnings roundup in private and public bank holding companies. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 96-99.
Yao, D., M. Percy, J. Stewart and F. Hu. 2018. Fair value accounting and earnings persistence: Evidence from international banks. Journal of International Accounting Research 17(1): 47-68.
York, J. Y. Jr. 1929. The position of the commercial bank in the origination and distribution of securities. Harvard Business Review (July): 445-452.
Yue, H., L. Zhang and Q. Zhong. 2022. The politics of bank opacity. Journal of Accounting and Economics (April-May): 101452.
Yue, L. 2022. Book review: Fligstein, N. 2021. The Banks Did It: An Anatomy of the Financial Crisis. Administrative Science Quarterly 67(3): NP54-NP56.
Yue, L. Q., J. Luo and P. Ingram. 2013. The failure of private regulation: Elite control and market crises in the Manhattan banking industry. Administrative Science Quarterly 58(1): 37-68.
Zhang, X. and Q. Booker. 2018. Clarifying auditors' responsibility for fraud: Commerical lenders' perceptions of changes to the audit report. The CPA Journal (March): 38-42.
Zhou, D., P. Shao, F. Xie and J. Huang. 2023. The governance role of lender monitoring: Evidence from Borrowers' tax planning. Advances in Accounting (63): 100679.