While dated in light of the more recent research of Elizabeth Kuehn and Mark Lyman Staker, Wade Englund had a good response to chapter 35 of the Tanners’ Mormonism: Shadow or Reality? on the topic of the Kirtland Bank (""Speculation, Illegal Banking and Counterfeiting"). Here are the links:
Chapter
35 "Speculation, Illegal Banking and Counterfeiting"
Endnote
#1 of Chapter 35 Speculation?
Endnote
#2 of Chapter 35 The Kirtland Bank/Disaster?