Mark Penno

University of Iowa

W324 Pappajohn Business Building

21 East Market St

Iowa City, IA 52242-1000

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 22,851

SSRN RANKINGS

Top 22,851

in Total Papers Downloads

2,355

SSRN CITATIONS

5

CROSSREF CITATIONS

2

Scholarly Papers (10)

1.

Analytical Auditing Research: New Directions from Several Disciplines

Number of pages: 33 Posted: 09 Feb 2004
Mark Penno
University of Iowa
Downloads 779 (35,036)
Citation 1

Abstract:

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Auditing, accounting

Private Pre-Decision Information, Performance Measure Congruity and the Value of Delegation

Contemporary Accounting Research , Vol. 17 Winter 2000 pp. 561-587
Number of pages: 34 Posted: 12 Sep 2000 Last Revised: 08 Sep 2017
University of North Carolina Kenan-Flagler Business School, University of Michigan at Ann Arbor - Accounting and University of Iowa
Downloads 516 (59,585)
Citation 7

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Private pre-decision information, Performance measure congruity, Delegation

Private Pre-Decision Information, Performance Measure Congruity and the Value of Delegation

Contemporary Accounting Research , Vol. 17 Winter 2000 pp. 561-587
Posted: 12 Sep 2000 Last Revised: 08 Sep 2017
University of North Carolina Kenan-Flagler Business School, University of Michigan at Ann Arbor - Accounting and University of Iowa

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The Informational Requirements of Management by Exception: A Positive Theory

Number of pages: 44 Posted: 02 Jun 2017 Last Revised: 06 Aug 2020
Mark Penno
University of Iowa
Downloads 167 (199,325)

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Management by exception; Waivers; Auditing; Bond covenants

A Positive Theory of Accounting-Based Management by Exception

Number of pages: 36 Posted: 20 Oct 2017 Last Revised: 22 Jun 2018
Mark Penno
University of Iowa
Downloads 70 (369,672)

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Positive theory, Management by exception, Informativeness, Auditor independence, Debt covenants, Moral hazard

4.

A Theory of the Tax Avoidance (Tax Planning) Continuum

Number of pages: 28 Posted: 30 Nov 2016 Last Revised: 21 Aug 2020
Mark Penno
University of Iowa
Downloads 222 (153,884)

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Tax aggressiveness, Undersheltering puzzle; FIN 48

5.

A Theory of 'Prominent' Disclosure

Number of pages: 37 Posted: 18 May 2012
Mark Penno and Jack Douglas Stecher
University of Iowa and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 181 (185,700)
Citation 1

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Prominence, first-order vagueness, soft information, bundling, asymmetric market response, non-partitional information structures

6.

Probability Weighting and Analyst Bias: Theory and Evidence

Number of pages: 41 Posted: 17 Dec 2016
Utah State University - School of Accountancy, University of Iowa - Department of Accounting and University of Iowa
Downloads 115 (267,610)

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Analyst, Bias, Forecast, Probability, Weighting, Opportunistic, archival, regulation fair disclosure, fair disclosure, financial

7.

Concepts-Based Accounting Standards

Number of pages: 27 Posted: 13 Sep 2019 Last Revised: 18 Sep 2020
Mark Penno
University of Iowa
Downloads 83 (331,583)

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Concepts-based standards, S-curve; Consistency; Comparability; Hysteresis.

8.

On The Legitimacy of Accounting Standards

Number of pages: 31 Posted: 05 Sep 2018 Last Revised: 07 Oct 2020
Mark Penno
University of Iowa
Downloads 79 (341,428)

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Accounting standards; Legitimacy; Enforcement; Objectivity; Transparency

9.

A Theory of Assurance: Balancing Costly Formal Control with Tone at the Top

Number of pages: 42 Posted: 01 Dec 2016 Last Revised: 15 May 2019
Mark Penno
University of Iowa
Downloads 78 (346,558)
Citation 11

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Tone at the Top, Formal Control, SOX, COSO, Audit risk

10.

Informational Endowment, Sophisticated Skepticism and Management Earnings Forecasts

Number of pages: 56 Posted: 07 Jun 2019
University of Iowa - Department of Accounting, University of Iowa and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 65 (380,002)

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Voluntary disclosure, Management forecasts, Uncertain endowment of information, Value relevance, Customer concentration