Partha Sengupta

Lead Modeling Expert

Partha Sengupta

Enterprise Risk Analysis Division

(202) 649-5525

Partha Sengupta is a Lead Modeling Expert in the Enterprise Risk Analysis Division of the Office of the Comptroller of the Currency (OCC).

Dr. Sengupta provides technical assistance on examinations of national banks, primarily focusing on allowance for loan and lease losses (ALLL), and Dodd-Frank Act Stress Testing (DFAST). He is also involved in evaluating and implementing the new accounting standards for computing loan and lease losses by national banks. He joined the OCC in 2011.

Dr. Sengupta's prior research had focused on the causes and consequences of corporate disclosures. His research has been published in journals such as the Journal of Accounting Research, Journal of Accounting and Economics, The Accounting Review, Contemporary Accounting Research, Management Science and the Journal of Business. His articles have received over 4,200 citations based on Google Scholar. His current research focuses on corporate governance and loan loss provisions by banks.

Prior to joining the OCC he had taught at George Mason University, University of Maryland, University of Hawaii and the University of California at Irvine. He holds a doctorate degree in Accounting from the University of Florida.

  1. “Takeover Defenses: Entrenchment and Efficiency” with Sanjeev Bhojraj and Suning Zhang.  Journal of Accounting and Economics 63 (2017): 142-160.
  2. "Restructuring Charges, FAS 146 and the Accrual Anomaly"  with Sanjeev Bhojraj and Suning Zhang.  Forthcoming in Management Science.
  3. “Equity-based Compensation of Outside Directors and Corporate Disclosure Quality” with Suning Zhang. Contemporary Accounting Research 32 (Fall 2015): 1073-1098.
  4. “How Do Managers View Auditors’ Disclosure Strategy?  The Effect of Earnings Guidance on Audit Fees” with Gopal Krishnan and Mikhail Pevzner. Journal Accounting and Public Policy 31 (September-October 2012): 492-515.
  5. “How Do Auditors Perceive Recognized Versus Disclosed Lease and Pension Obligations?  Evidence from Fees and Going Concern Opinions.” with Gopal Krishnan. International Journal of Auditing 15 (July 2011): 127-149.
  6. “Pricing of Off-Balance Sheet Debt: How Do Bond Market Participants Use the Footnote Disclosures on Operating Leases and Postretirement Benefit Plans?” with Zheng Wang. Accounting and Finance 51 (September 2011): 787-808.
  7. “The Association Between Outsider Directors and Institutional Investors and the Properties of Management Earnings Forecasts” with Bipin Ajinkya and Sanjeev Bhojraj. Journal of Accounting Research 43 (June 2005): 343-376.
  8. “Corporate Disclosure Quality and the Loan Spread on Private Debt” with Sumon Mazumdar. Financial Analysts Journal 61 (May/June 2005): 83-95.
  9. “Disclosure Timing: Determinants of Quarterly Earnings Release Dates.” Journal of Accounting and Public Policy 23 (Nov/Dec 2004): 457-483.
  10. “Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors” with Sanjeev Bhojraj, published in Financial Markets, edited by Jeff Madura, Sage Publications  (2004).
  11. “Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors” with Sanjeev Bhojraj. Journal of Business 37 (July 2003): 455-476.
  12. “Price Ceiling Regulation of a Tax Evading Monopolist.” In Research in Finance 20 (2003).
  13. “Tax Evasion and Inter-temporal Choice.” in the Atlantic Economic Journal 26 (December 1998): 420-430.
  14. “Corporate Disclosure Quality and the Cost of Debt.” The Accounting Review 73 (October 1998): 459-474.  
  1. “Allowance for Loan and lease Losses: The Impact of Proposed Regulations” with Sang-Sub Lee.
  2. “Can Accruals Quality Explain Auditors’ Decision Making?  The Impact of Accruals Quality on Audit Fees, Going Concern Opinions and Auditor Change” with Min Shen.