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Bank Accounting and Regulation

Organisation profile

The research in this area aims to understand what role accounting and regulation play in shaping the banking industry and preserving financial stability. The Department has one of the largest research groups in the UK working in the area of Bank Accounting and Regulation, and continues to strengthen its expertise in this area by hiring new faculty and expanding its library of the state-of-the-art databases.

The research undertaken by faculty members in this area covers topics of particular interest to the banking industry including accounting for financial instruments, accounting for loan losses, securitisation, accounting for own credit risk, minimum capital requirements, and the interaction between accounting and financial regulation. Faculty members recently authored two papers on accounting for expected credit losses as part of the European Parliament’s endorsement process for IFRS 9 Financial Instruments.

Faculty members in this area have published in leading accounting journals such as The Accounting Review, Journal of Accounting Research, Review of Accounting Studies, Accounting, Organizations and Society, Contemporary Accounting Research, and other reputable accounting journals as Journal of Business Finance and Accounting, European Accounting Review, Accounting Horizons, Accounting and Business Research, and Abacus.

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