D. Paul Sampson and Larry T. Wimmer investigate the Stock Ledger Book of the Kirtland Bank; concludes that it disproves the allegations of fraud and dishonesty on the part of Church leaders.
D. Paul Sampson and Larry T. Wimmer, "The Kirtland Safety Society: The Stock Ledger Book And The Bank Failure," BYU Studies 12, no. 4 (1972): 427–36
[Conclusion]
As is too often the case, new evidence while solving some old problems almost invariably introduces new ones. We now see that the existence of the ledger disproves the allegations of fraud and dishonesty on the part of the Church leaders in Kirtland who had allegedly destroyed the ledger to hide the evidence of their evil. However, its existence does not "tell all" about the Society and its failure, but its "discovery" now makes it available to scholars.