An official website of the United States government
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.