Mark Penno

University of Iowa - Henry B. Tippie College of Business

Acquisitions

5020 Main Library

Iowa City, IA 52242-1000

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 22,741

SSRN RANKINGS

Top 22,741

in Total Papers Downloads

2,168

SSRN CITATIONS

4

CROSSREF CITATIONS

1

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 - Henry B. Tippie College of Business
Downloads 777 (32,295)

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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 - Henry B. Tippie College of Business
Downloads 513 (55,339)
Citation 6

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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 - Henry B. Tippie College of Business

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A Positive Theory of Accounting-Based Management by Exception

Number of pages: 47 Posted: 02 Jun 2017 Last Revised: 24 Nov 2019
Mark Penno
University of Iowa - Henry B. Tippie College of Business
Downloads 140 (215,368)

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Management by exception; Conjunctive MBE rules; Disjunctive MBE rules; Normative strategy; Research/practice gap; Materiality; Waivers

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 - Henry B. Tippie College of Business
Downloads 66 (356,914)

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

4.

A Theory of 'Prominent' Disclosure

Number of pages: 37 Posted: 18 May 2012
Mark Penno and Jack Douglas Stecher
University of Iowa - Henry B. Tippie College of Business and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 179 (174,573)
Citation 1

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

5.

The Tax Avoidance (Tax Planning) Continuum: Theory and Applications

Number of pages: 37 Posted: 30 Nov 2016 Last Revised: 08 Jun 2019
Mark Penno
University of Iowa - Henry B. Tippie College of Business
Downloads 168 (184,473)

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Tax planning; Shadow standard; Undersheltering puzzle; FIN 48/IAS 12, Revenue-neutral guidance; Private letter rulings

6.

Probability Weighting and Analyst Bias: Theory and Evidence

Number of pages: 41 Posted: 17 Dec 2016
University of Iowa, Henry B. Tippie College of Business, Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 113 (252,761)

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

7.

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 - Henry B. Tippie College of Business
Downloads 67 (349,819)
Citation 11

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

8.

The Semantic Vagueness of Multidimensional Accounting Standards

Number of pages: 40 Posted: 05 Sep 2018 Last Revised: 13 Jan 2020
Mark Penno
University of Iowa - Henry B. Tippie College of Business
Downloads 62 (364,125)

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Semantic vagueness; Dimensionality; Faithful representation; Comparability; Informational entropy

9.

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 - Henry B. Tippie College of Business and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 51 (399,312)

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

10.

The Philosophical and Behavioral Foundations of an 'Enhancing' Qualitative Characteristic

Number of pages: 33 Posted: 13 Sep 2019
Mark Penno
University of Iowa - Henry B. Tippie College of Business
Downloads 32 (475,225)

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semantic vagueness, enhancing qualitative characteristic, coherence, acoustic separation