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William K. Black

William K. Black

Posted: February 25, 2009 10:31 AM

The Two Documents Everyone Should Read to Better Understand the Crisis

What's Your Reaction:

As a white-collar criminologist and former financial regulator much of my research studies what causes financial markets to become profoundly dysfunctional. The FBI has been warning of an "epidemic" of mortgage fraud since September 2004. It also reports that lenders initiated 80% of these frauds.1 When the person that controls a seemingly legitimate business or government agency uses it as a "weapon" to defraud we categorize it as a "control fraud" ("The Organization as 'Weapon' in White Collar Crime." Wheeler & Rothman 1982; The Best Way to Rob a Bank is to Own One. Black 2005). Financial control frauds' "weapon of choice" is accounting. Control frauds cause greater financial losses than all other forms of property crime -- combined. Control fraud epidemics can arise when financial deregulation and desupervision and perverse compensation systems create a "criminogenic environment" (Big Money Crime. Calavita, Pontell & Tillman 1997.)

The FBI correctly identified the epidemic of mortgage control fraud at such an early point that the financial crisis could have been averted had the Bush administration acted with even minimal competence. To understand the crisis we have to focus on how the mortgage fraud epidemic produced widespread accounting fraud.

Don't ask; don't tell: book profits, "earn" bonuses and closet your losses

The first document everyone should read is by S&P, the largest of the rating agencies. The context of the document is that a professional credit rater has told his superiors that he needs to examine the mortgage loan files to evaluate the risk of a complex financial derivative whose risk and market value depend on the credit quality of the nonprime mortgages "underlying" the derivative. A senior manager sends a blistering reply with this forceful punctuation:

Any request for loan level tapes is TOTALLY UNREASONABLE!!! Most investors don't have it and can't provide it. [W]e MUST produce a credit estimate. It is your responsibility to provide those credit estimates and your responsibility to devise some method for doing so.

Fraud is the principal credit risk of nonprime mortgage lending. It is impossible to detect fraud without reviewing a sample of the loan files. Paper loan files are bulky, so they are photographed and the images are stored on computer tapes. Unfortunately, "most investors" (the large commercial and investment banks that purchased nonprime loans and pooled them to create financial derivatives) did not review the loan files before purchasing nonprime loans and did not even require the lender to provide loan tapes.

The rating agencies never reviewed samples of loan files before giving AAA ratings to nonprime mortgage financial derivatives. The "AAA" rating is supposed to indicate that there is virtually no credit risk -- the risk is equivalent to U.S. government bonds, which finance refers to as "risk-free." We know that the rating agencies attained their lucrative profits because they gave AAA ratings to nonprime financial derivatives exposed to staggering default risk. A graph of their profits in this era rises like a stairway to heaven [PDF]. We also know that turning a blind eye to the mortgage fraud epidemic was the only way the rating agencies could hope to attain those profits. If they had reviewed even small samples of nonprime loans they would have had only two choices: (1) rating them as toxic waste, which would have made it impossible to sell the nonprime financial derivatives or (2) documenting that they were committing, and aiding and abetting, accounting control fraud.

Worse, the S&P document demonstrates that the investment and commercial banks that purchased nonprime loans, pooled them to create financial derivatives, and sold them to others engaged in the same willful blindness. They did not review samples of loan files because doing so would have exposed the toxic nature of the assets they were buying and selling. The entire business was premised on a massive lie -- that fraudulent, toxic nonprime mortgage loans were virtually risk-free. The lie was so blatant that the banks even pooled loans that were known in the trade as "liar's loans" and obtained AAA ratings despite FBI warnings that mortgage fraud was "epidemic." The supposedly most financially sophisticated entities in the world -- in the core of their expertise, evaluating credit risk -- did not undertake the most basic and essential step to evaluate the most dangerous credit risk. They did not review the loan files. In the short and intermediate-term this optimized their accounting fraud but it was also certain to destroy the corporation if it purchased or retained significant nonprime paper.

Stress this: stress tests are useless against the nonprime problems


What commentators have missed is that the big banks often do not have the vital nonprime loan files now. That means that neither they nor the Treasury know their asset quality. It also means that Geithner's "stress tests" can't "test" assets when they don't have the essential information to "stress." No files means the vital data are unavailable, which means no meaningful stress tests are possible of the nonprime assets that are causing the greatest losses.

The results were disconcerting

A rating agency (Fitch) first reviewed a small sample of nonprime loan files after the secondary market in nonprime loan paper collapsed and nonprime lending virtually ceased. The second document everyone should read is Fitch's report on what they found.

Fitch's analysts conducted an independent analysis of these files with the benefit of the full origination and servicing files. The result of the analysis was disconcerting at best, as there was the appearance of fraud or misrepresentation in almost every file.


[F]raud was not only present, but, in most cases, could have been identified with adequate underwriting, quality control and fraud prevention tools prior to the loan funding. Fitch believes that this targeted sampling of files was sufficient to determine that inadequate underwriting controls and, therefore, fraud is a factor in the defaults and losses on recent vintage pools.

Fitch also explained [PDF] why these forms of mortgage fraud cause severe losses.

For example, for an origination program that relies on owner occupancy to offset other risk factors, a borrower fraudulently stating its intent to occupy will dramatically alter the probability of the loan defaulting. When this scenario happens with a borrower who purchased the property as a short-term investment, based on the anticipation that the value would increase, the layering of risk is greatly multiplied. If the same borrower also misrepresented his income, and cannot afford to pay the loan unless he successfully sells the property, the loan will almost certainly default and result in a loss, as there is no type of loss mitigation, including modification, which can rectify these issues.

The widespread claim that nonprime loan originators that sold their loans caused the crisis because they "had no skin in the game" ignores the fundamental causes. The ultra sophisticated buyers knew the originators had no skin in the game. Neoclassical economics and finance predicts that because they know that the nonprime originators have perverse incentives to sell them toxic loans they will take particular care in their due diligence to detect and block any such sales. They assuredly would never buy assets that the trade openly labeled as fraudulent, after receiving FBI warnings of a fraud epidemic, without the taking exceptional due diligence precautions. The rating agencies' concerns for their reputations would make them even more cautious. Real markets, however, became perverse -- "due diligence" and "private market discipline" became oxymoronic. These two documents are enough to begin to understand:

  • the FBI accurately described mortgage fraud as "epidemic"
  • nonprime lenders are overwhelmingly responsible for the epidemic
  • the fraud was so endemic that it would have been easy to spot if anyone looked
  • the lenders, the banks that created nonprime derivatives, the rating agencies, and the buyers all operated on a "don't ask; don't tell" policy
  • willful blindness was essential to originate, sell, pool and resell the loans
  • willful blindness was the pretext for not posting loss reserves
  • both forms of blindness made high (fictional) profits certain when the bubble was expanding rapidly and massive (real) losses certain when it collapsed
  • the worse the nonprime loan quality the higher the fees and interest rates, and the faster the growth in nonprime lending and pooling the greater the immediate fictional profits and (eventual) real losses
  • the greater the destruction of wealth, the greater the (fictional) profits, bonuses, and stock appreciation
  • many of the big banks are deeply insolvent due to severe credit losses
  • those big banks and Treasury don't know how insolvent they are because they didn't even have the loan files
  • a "stress test" can't remedy the banks' problem -- they do not have the loan files

1 "Mortgage Fraud: Strengthening Federal and State Mortgage Fraud Prevention Efforts" (2007). Tenth Periodic Case Report to the Mortgage Bankers Association, produced by MARI.

 
As a white-collar criminologist and former financial regulator much of my research studies what causes financial markets to become profoundly dysfunctional. The FBI has been warning of an "epidemic" ...
As a white-collar criminologist and former financial regulator much of my research studies what causes financial markets to become profoundly dysfunctional. The FBI has been warning of an "epidemic" ...
 
 
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HUFFPOST SUPER USER
HANNIBAL1066
I've written on the Tea Party movement at politica
02:19 PM on 03/22/2009
Here is what I would like President Obama to say to the American people:

I have heard your anger. You feel your retirement savings, homes, and jobs have been fleeced--taxed by Wall Street without your consent. We will put this right.

I understand that widespread fraud was perpetrated in the mortgage market. In 2004, the FBI reported that fraud in the mortgage market was an epidemic. The fraud may have extended from local mortgage brokers to Wall Street firms under the names NINJA, liar, and neutron loans. Here is my plan:

One, the Justice Department will investigate for fraud in diverting homeowners into risky mortgages.

Two, the Justice Department will investigate for fraud all firms involved in creating, rating, securitizing, and selling these toxic loans. In both investigations, we invite the states to join us.

Three, the Justice Department will investigate if AIG was, itself defrauded by domestic and foreign firms. If so, we will pursue criminal cases under applicable law and the RICO statute and demand a return of US taxpayers' money. Any foreign entity not cooperating with the investigation or not returning the money will be banned from conducting business in the US.

And lastly, I have instructed the FDIC to place insolvent banks into receivership immediately. They will be cleaned up and re-privatized as soon as possible.

Tonight, the Wall Street pillaging ends.
09:51 AM on 03/22/2009
Great article.

And a response to the related issue that the Republicans and Cheney claim that they were sounding the alarm for tighter control of Fannie and Freddie very early and were thwarted by the Dems: Yes, but for a different reason.

In their quest for less government and more Wall Street and Big Bank control of mortgage lending they were trying to bring about the DEMISE and IRRELEVANCE of Fannie and Freddie -not protect the economy and US citizens from anything. Greed was their motivation and they were trying to clear the way for TOTAL monopolization of the lending facilities by Wall Street and the Big Banks.

The CURRENT SPIN by Cheney and other Republicans begs you to believe that their motivation was to do something other than ENABLE Wall Street and the Big Banks to FULLY control home lending.

The GSE's had their accounting problems to deal with and this also allowed the roosters into the henhouse while Fannie/Freddie's attention was shifted away from the lending issues. Their SURVIVAL was at risk as they were being totally shut out if they didn't participate at some level.

It has been a decade of "It's much easier to ask for forgiveness, than to ask for permission" and it has and will cost our great country dearly. Have mercy on the millions of innocent Americans whose jobs and homes have been lost. Their lives and EVEN MORE IMPORTANT - THEIR DREN'S LIVES HAVE BEEN DEVASTATED and this risks our economic future.
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HUFFPOST SUPER USER
carpdd
Carpenter, Dad, Independent
10:47 PM on 03/19/2009
Justice truely is blind. This nation should be outraged at the complete and utter failure of the oversight to the financial industry. Capitalism is based on greed and opportunity. I admit it is the best system in the world and with actual regulating and oversight we can once again attain greatness. I have a problem with Tim Geitner being the overlord since his involvment with the elite is so obvious. I just think his mind set is not what it should be concerning bonuses etc. I elect Senator McCaskill for overlord. (she rocks)
02:21 PM on 03/03/2009
So where are the investigations? Where are the indictments for investigations that have already taken place? We all know about the cooked books at Freddie Mac and Fannie Mae, so why hasn't anyone been arrested for them? It's sad that there have been more people in Major League Baseball exposed and indicted than the people responsibile for our ecomic problems.
01:02 PM on 03/23/2009
It's coming. better to take the time to do it right then end up with cases flying out of court on technicalities.
11:03 PM on 03/01/2009
Dear President Obama, Please tell us the truth about CitiGroup bank and Bank of America. Tell us these zombie banks are finished and nothing is going to bring them back. We elected you on your promise of change and transparency.

President Obama, if you don't give us the bad, but true news, the Republicans will, and it will be too late.
HUFFPOST COMMUNITY MODERATOR
Bluesue
11:03 PM on 03/01/2009
This is a great 11 min video that explains leveraging, credit default swaps and how we got to this point.

The Crisis of Credit Visualized by Jonathan Jarvis

http://crisisofcredit.com/
HUFFPOST COMMUNITY MODERATOR
ssg13565
08:35 AM on 03/03/2009
Truly excellent video. I have recently come to understand CDO details as explained by this video. How I wish somebody had hit me over the head with this video before I got interested in "investing" in some of this stuff.
01:04 PM on 03/23/2009
oh, ouch.
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HUFFPOST SUPER USER
mario59
KSU 05/04/70 RIP never ever forget
10:01 PM on 03/01/2009
Due diligence takes time. On average when I use to pull together the verifications of deposit, employment, credit report: public name and title search, it took an average of 10 days (this was back in the early to mid 80s before fax machines) Then there was the back and forth as we had to follow up on the information we were given. I remember one time we had to clear a dog registration fine off of the title (someone had actually put a lien on the property to cover the fine). But almost everyday in recent years, I heard "get an answer in less than a day" or "have the lenders work for you" (implying playing one off the other as to who would give the buyer the easiest, cheapest, and fastest deal). If ever the anachronistic saying of "let the market decide" is put to rest it was yesterday.
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HUFFPOST BLOGGER
Henryk A. Kowalczyk
09:54 PM on 03/01/2009
Mr. Black,

Thank you for this systematic and easy to understand lecture explaining how things went weird.

However, just form the street level observations one could notice that this fraudulent process could go on as bankers were receiving commission in real money for moving around inflated assets. Bankers got rich by running banks into bankruptcy, http://www.huffingtonpost.com/henryk-a-kowalczyk/its-time-for-financial-di_b_128466.html.

In my layman’s point of view, the only way of untangling this mess is by giving banks a few months to undo all this complex mortgage bounding. Instead of the government giving money to big banks that caused this mess to begin with, the government can give them a loan covering current payments on defaulting mortgages for the period of six month or so. This would force banks to write-off clearly fraudulent loans. Additionally, with this approach it would be in banks best interest to rewrite all other troubled mortgages to the contracts that homeowners could fulfill. More details at http://www.huffingtonpost.com/henryk-a-kowalczyk/the-simplest-plan-for-hel_b_167642.html
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HUFFPOST SUPER USER
rsprags
No Pets but like Animals
03:07 AM on 03/20/2009
This is what the clowns at AIG were suppose to be doing and why Federal Reserve Bank agreed to allow them to keep the bonuses. They were suppose to be winding down the derivative businesses.
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checkmoot
We have met the enemy and he is us.
09:37 PM on 03/01/2009
Steal a six pack at the convenience store, go to jail. Meanwhile Bernie Madoff sits in his penthouse and no one has even been arrested for the fraudulent lending and borrowing.
09:18 PM on 03/01/2009
Greed, greed, greed, greed, greed, greed, greed, greed!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Help destroy the economy on Monday through Friday and go pray in church on Sunday and all is forgiven. In the meantime help keep the petty blue collar criminal locked up in prison for $40,000 a year. Seems logical to me.
08:47 PM on 03/01/2009
Massive fraud like this was no accident.

Conveniently forgetting due diligence was a requirement for individuals to avoid accountability.


The whole setup was organized so those involved could avoid jail.

What has the FBI been doing?
Political influence to prevent prosecutions and even disclosure seems certain.
Is it an accident we hear about this massive fraud only after the election?
06:38 PM on 03/01/2009
According to a BBC interveiw with Dennis Kucininch the SEC was warned away from an investigation it had launched against Stanford by some unkown agency with the Bush administration. The SEC was warned of Bernie Madoff nine years ago by an inside whistle blower. All this suggests not the government"s incompetence but complicity.
05:41 AM on 03/03/2009
A cynically crafted gift for the incoming administration. Let me state the obvious: smoking gun.
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HUFFPOST SUPER USER
mommadona
I paint. I blog. Therefore, I am.
05:46 PM on 03/01/2009
WHERE DO MORTGAGE BROKERS COME IN ON THIS SCENARIO?

Smells like a Neil and a Jeb mess, once again.

http://eyeonmiami.blogspot.com/2008/07/miami-herald-uncovers-massive-mortgage.html
04:18 PM on 03/01/2009
Another college professor creating editorials that are not completely correct. Barney Frank voted against additional regulation, Tim Geither was president of the Fed NY; he continued to accept 1-4's as collateral and his examiners appeared to have been just fine with the way things were going. I'm continually amazed at how unbiased college professors are toward a full-view of issues.
05:39 PM on 03/01/2009
Hey farmer Brown aren't you just another conservative whiners that tries to put GWB as completely blameless. Are you blind or just stupid to think he wasn't at least partly to blame for the mess we are in today? Even McCain (and other Repubs) refused to allow GW to campaign for them.
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08:16 PM on 03/01/2009
Yea YEa YEa we have heard that mantra incessantly. We all understand that not every Democrat has made good decisions but how come there is never ever ever any republican't around? Why can't you just accept that gwboy was a poor and failed leader? MANY liberals freely admit that there are Democrats they disagree with or don't like. Heck I don't like Pelosi. To heck with Kwami and Randal DUKE, But why can't just ONE on your side of the fence EVER just admit ANY fault? You always have to come back to "WELL WHAT ABOUT YOUR GUY?" It gets old and tired, Know what I mean? This article can be summed up in two facts even you can understand.......in 2004 the FBI accurately described mortgage fraud as "epidemic" and.......gwboyo was THE LEADER of our nation at that time and for four more years. Your party also controlled the capital for two more years. DO you know what LEADER means? Unless you contributed to his campaign, do you think gwbozo gives a hoot about you or me?
04:54 PM on 03/03/2009
At Pres. Bush's urging, Sen. Chuck Hagel (R-Neb) introduced 2 bills for tighter regs. on
Fannie/Freddie. Fed. Housing Enterprise Regulatory Reform Act of 2005 (S.190) and The Act of 2007 (S.1100). Both bills failed.
In 2005, Sen. Banking Committee Chairman Sen. Richard Shelby (R-Ala) released legislation that could force GSE's Fannie/Freddie to reduce their portfolio. It was rejected by Congress and never reached the Senate.
As far back as 2001, The Bush Administration called for more oversight. The WH FY02 budget declared that the size of Fannie/Freddie was "a potential problem."
Oversight was rebuffed, in different instances, by Rep. Barney Frank, "I don't think we are in any danger here." "I see nothing in here that suggests that safety and soundness are an issue." He accused Bush of "creating an artificial issue." "These two entities-Fannie Mae and Freddie Mac-are not facing any knid of financial crisis."
Chris Dodd called on Bush to "immediately reconsider his ill advised position." This was in response to Bush's call on Congress, again, for GSE reform. "FannieMae's Offer to Help Ease Credit Squeeze is Rejected, As Critics Complain of Opportunism," by Eric Dash (NYT 8-11-07)
03:29 PM on 03/01/2009
Enjoyable article but I enjoy reading ancient history. I’ll file this along side my copies of Thucydides, Plutarch and Herodotus. You might consider sending a copy to all those who continually write about the necessity of the bailout. Every time I post on such I ask where the indictments are. Instead of the bailout proposed by the unidicted co-conspirator and former Treasury Secretary, Henry Paulson, I suggest using the RICO statues. This is the greatest fraud in the history of money. All of our political leaders are in on the scam. The American people know that they are being hosed but they don’t really know the extent. If there were any justice, we’d be obliged to open all our prisons and jails and release everyone therein. It makes no sense to have them in while those who committed these millions of acts of economic fraud, misrepresentation and conspiracy go free.