Management And Accounting Web

Mortgages Bibliography

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

Cash and Credit MainDebtService Industry Accounting

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

Altamuro, J. and H. Zhang. 2013. The financial reporting of fair value based on managerial inputs versus market inputs: Evidence from mortgage servicing rights. Review of Accounting Studies 18(3): 833-858.

Baek, C. and K. Bilbeisi. 2011. Should home buyers choose a short- or long-term mortgage? The preferred option depends upon a variety of factors. The CPA Journal (June): 56-61.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft Accounting for mortgage servicing rights, and excess servicing rights and for securitization of mortgage loans. Accounting Horizons (June): 77-79.

Bhat, G., R. Frankel and X. Martin. 2011. Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting. Journal of Accounting and Economics (November): 153-173.

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

Curatola, A. P. 2016. Residential mortgage interest & co-ownership: The Ninth Circuit ruled that the limit for deducting interest from acquisition and home equity indebtedness is applied on a per person bases and not on a per-residence bases. Strategic Finance (February): 13-14.

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.

English, T. and B. Lathen. 2008. Mortgage Forgiveness Debt Relief Act of 2007 reduces negative tax consequences from foreclosures. The CPA Journal (April): 44-47.

Erickson, V. E. 1967. Mortgage loan accounting. Management Accounting (February): 36-40.

Fraser, J. A. 1912. Disposition of interest on mortgage. Journal of Accountancy (November): 426-427.

Givens, C. J. 1988. Wealth Without Risk: How to Develop a Personal Fortune Without Going Out on a Limb. Simon and Schuster. See Chapter 28 for Discounted Mortgages. (Summary of Part III).

Godfrey, H. and E. Malmgren. 2006. Going forward with reverse mortgages. Journal of Accountancy (July): 35-40.

Gould, S. W. 1935. The application of tabulating and accounting machines to real estate and mortgage accounting procedure. N.A.C.A Bulletin (November 15): 261-277.

Hart, D. and R. Slater. 2019. Homeownership after the Tax Cuts and Jobs Act: Making the most of the mortgage interest deduction. The CPA Journal (January): 10-12.

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

Heamon, J. W. 1973. Deferring mortgage origination expenses. Management Accounting (May): 43-44, 47.

Hendricks, B. E. and C. Shakespeare. 2013. Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs: Evidence from mortgage servicing rights." Review of Accounting Studies 18(3): 859-867.

Hopson, J., P. D. Hopson and S. Del Vecchio. 2009. Reverse mortgages. The CPA Journal (September): 14-19.

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.

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

Katz, D. M. 2013. Mortgage insurance crackdown: A cautionary tale. CFO (June): 26-27.

Kielty, P. D., K. P. Wang and D. L. Weng. 2023. Simplifying complex disclosures: Evidence from disclosure regulation in the mortgage markets. The Accounting Review (July): 191-216.

Kirk, D. 2018. Mortgage broker is not a real estate professional. Journal of Accountancy (January): 56.

Knight, L. G. and R. A. Knight. 1991. Real estate mortgage investment conduits: Mortgage vehicles for the 1990s. Accounting Horizons (June): 55-63.

Kocakülâh, M. C., J. Bartlett and M. Albin. 2009. ABC for calculating mortgage loan servicing expenses. Cost Management (July/August): 36-43.

Kruck, S. and J. J. Maher. 1999. Home mortgage analysis for cultivating crucial spreadsheet and model development skills. Journal of Accounting Education 17(2-3): 267-291.

Krumwiede, T., R. M. Scadding and C. D. Stevens. 2008. Mortgage-backed securities and fair-value accounting. The CPA Journal (May): 30-36.

Lynch, N. and C. R. Pryor. 2012. Properly assessing the reverse mortgage option: Know the costs, benefits, and alternatives for this retirement funding tool. Journal of Accountancy (July): 42-44, 46-47.

McCrea, R. L. 1914. Treatment of mortgages and values. Journal of Accountancy (June): 479-482.

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

Mitchell, T. W. 1906. Types of railway mortgages. Journal of Accountancy (March): 357-371.

Moskowitz, M. 2011. How do tax returns affect a mortgage application? The CPA Journal (September): 52-53.

Nicoletti, A. and C. Zhu. 2023. Economic consequences of transparency regulation: Evidence from bank mortgage lending. Journal of Accounting Research (December): 1827-1871.

Poon, M. 2009. From new deal institutions to capital markets: Commercial consumer risk scores and the making of subprime mortgage finance. Accounting, Organizations and Society 34(5): 654-674.

Reichert, C. J. 2015. Tax matters: Mortgage debt limit applied per taxpayer. Journal of Accountancy (November): 76-77.

Saibeni, A. A. 2018. Mortgage amortization revisited: An alternative methodology. The CPA Journal (November): 54-59.

Sinha, K. 2022. Fracking disclosure, collateral value, and the mortgage market. The Accounting Review (September): 427-454.

Smith, M. M., D. L. Ariail and M. Evans. 2009. Tax consequences of mortgage discharge. Journal of Accountancy (November): 54-61.

Stowell, N., C. Pacini, K. Keller and M. Schmidt. 2014. Mortgage fraud: Schemes, red flags, and responses. Journal of Forensic & Investigative Accounting 6(2): 225-259.

Tribunella, T. and H. Tribunella. 2014. 20 questions about reverse mortgages. The CPA Journal (March): 51-53.

Walton, S. 1914. Mortgages. Journal of Accountancy (August): 142-144.

Wells, J. T. 2009. Mortgage fraud. The CPA Journal (February): 6-11.

Wu. D. D. and J. R. Birge. 2012. Serial chain merger evaluation model and application to mortgage banking. Decision Sciences 43(1): 5-36.

Young, M. R., P. B. W. Miller and E. H. Flegm. 2008. The role of fair value accounting in the subprime mortgage meltdown. Journal of Accountancy (May): 34-40.

Zhang, S., J. W. Paul and X. Huang. 2013. AKM Mortgages, Inc. Issues in Accounting Education (November): 128-139.