Sriniwas Mahapatro

FPM student, Accounting Department, Indian School of Business

Year of Entry: 2019


Indian School of Business
Gachibowli, Hyderabad, India – 500111

Send Email:


I am a fifth-year doctoral student in Accounting. I conduct empirical research in the areas of banking regulation, credit ratings, auditing, and debt contracting. My research studies how policy and regulatory changes affect banks' balance sheets and what are their real-world consequences. I am also interested in studying the role of auditors in debt contracting. I employ a variety of empirical research methodologies with a focus on causal identification. One of my papers has been published in the Journal of Financial and Quantitative Analysis (JFQA). I also have two papers in the revise-and-resubmit stages at JFQA and the Journal of Business, Finance, and Accounting (JBFA). I have presented my papers at prestigious conferences and some of my research findings are cited in popular media and government economic survey.

Before joining the doctoral program, I worked in the banking and financial services industry for ten years in several reputed firms (CRISIL - a subsidiary of S&P ratings, HSBC, Societe Generale, and Credit Suisse). My industry experiences included diverse roles in the areas of corporate banking, credit ratings, and risk management. 


Bachelor of Technology, NIT Rourkela

MBA (Finance), Xavier Institute of Management, Bhubaneswar

Research Interests

Banking regulation, Debt contracting, Auditing, Bankruptcy laws, Related party description


  • Presented paper at JAAF India Symposium (2021), Southern Finance Association (2021), IGIDR conference (2021), New Zealand Finance meeting (2021), IBBI IIMA conference (2022), European accounting association annual congress (2022)
  • Research cited in the Annual Economic Survey of India, 2021 (Volume I – Section 7.35), published by Ministry of Finance, Government of India


  • “Indirect evergreening using related parties: Evidence from India” with Nishant Kashyap and Prasanna Tantri. Forthcoming at “Journal of Financial and Quantitative Analysis”