Management And Accounting Web

Banking Bibliography

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.

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