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Partha Sengupta

Lead Modeling Expert

Retail Credit Risk Analysis Division

Partha Sengupta is a Lead Modeling Expert in the Retail Credit Risk Analysis Division within Supervision Risk & Analysis at 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 5,500 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.

Partha’s research papers can be found here or here.

  1. Bhojraj, Sanjeev, Partha Sengupta, and Suning Zhang (November 2017). "Restructuring Charges, FAS 146 and the Accrual Anomaly," Management Science, 63, 3531-3997.
  2. Bhojraj, Sanjeev, Partha Sengupta, and Suning Zhang (February 2017). “Takeover Defenses: Entrenchment and Efficiency," Journal of Accounting and Economics, 63,142-160.
  3. Sengupta, Partha and Suning Zhang (Fall 2015). "Equity-based Compensation of Outside Directors and Corporate Disclosure Quality," Contemporary Accounting Research, 32, 1073-1098.
  4. Krishnan, Gopal, Mikhail Pevzner, and Partha Sengupta (September-October 2012). “How do Managers View Auditors’ Disclosure Strategy? The Effect of Earnings Guidance on Audit Fees,” Journal Accounting and Public Policy, 31, 492-515.
  5. Krishnan, Gopal and Partha Sengupta (July 2011). “How do Auditors Perceive Recognized versus Disclosed Lease and Pension Obligations? Evidence from Fees and Going Concern Opinions,” International Journal of Auditing, 15, 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. Mazumdar, Sumon and Partha Sengupta (May/June 2005). “Corporate Disclosure Quality and the Loan Spread on Private Debt,” Financial Analysts Journal, 61, 83-95.
  9. Sengupta, Partha (Nov/Dec 2004). “Disclosure Timing: Determinants of Quarterly Earnings Release Dates,” Journal of Accounting and Public Policy, 23, 457-483.
  10. Bhojraj, Sanjeev and Partha Sengupta (July 2003). “Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors,” Journal of Business, 37, 455-476.
  11. Sengupta, Partha (December 1998). “Tax Evasion and Inter-temporal Choice,” The Atlantic Economic Journal, 26, 420-430.

  1. Sengupta, Partha (2020). “Validation of Models used by Banks to Estimate their Allowance for Loan and lease Losses.” Expected to be included in a book on Validation Methodologies edited by Akhtar Siddique.
  2. Sengupta, Partha and Min Shen (2012). “Can Accruals Quality Explain Auditors’ Decision Making? The Impact of Accruals Quality on Audit Fees, Going Concern Opinions and Auditor Change”.

  1. Bhojraj, Sanjeev and Partha Sengupta (2004). “Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors,” in Financial Markets, edited by Jeff Madura, Sage Publications.
  2. Sengupta, Partha (2003). “Price Ceiling Regulation of a Tax Evading Monopolist,” Research in Finance, 20.