Kurt Pany

1.4k total citations
32 papers, 1.0k citations indexed

About

Kurt Pany is a scholar working on Accounting, Strategy and Management and Management Information Systems. According to data from OpenAlex, Kurt Pany has authored 32 papers receiving a total of 1.0k indexed citations (citations by other indexed papers that have themselves been cited), including 25 papers in Accounting, 6 papers in Strategy and Management and 6 papers in Management Information Systems. Recurrent topics in Kurt Pany's work include Auditing, Earnings Management, Governance (24 papers), Ethics in Business and Education (5 papers) and Accounting and Organizational Management (5 papers). Kurt Pany is often cited by papers focused on Auditing, Earnings Management, Governance (24 papers), Ethics in Business and Education (5 papers) and Accounting and Organizational Management (5 papers). Kurt Pany collaborates with scholars based in United States. Kurt Pany's co-authors include Philip M.J. Reckers, D. Jordan Lowe, O. Ray Whittington, Steven E. Kaplan, Janet A. Samuels, Jian Zhang, Marshall A. Geiger, Marianne M. Jennings, Richard G. Brody and Charles H. Smith and has published in prestigious journals such as Journal of Business Ethics, Journal of Accounting Research and Auditing A Journal of Practice & Theory.

In The Last Decade

Kurt Pany

31 papers receiving 892 citations

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
Kurt Pany United States	18	817	252	203	192	120	32	1.0k
Gregory M. Trompeter United States	13	873 1.1×	245 1.0×	115 0.6×	165 0.9×	81 0.7×	21	1.1k
Joseph J. Schultz United States	11	641 0.8×	192 0.8×	289 1.4×	184 1.0×	124 1.0×	15	950
Arnold Wright United States	21	1.2k 1.4×	302 1.2×	140 0.7×	316 1.6×	142 1.2×	69	1.4k
J. Gregory Jenkins United States	19	924 1.1×	219 0.9×	196 1.0×	401 2.1×	84 0.7×	42	1.2k
T. Jeffrey Wilks United States	12	904 1.1×	249 1.0×	121 0.6×	187 1.0×	137 1.1×	25	1.2k
Donald R. Deis United States	11	993 1.2×	389 1.5×	101 0.5×	191 1.0×	101 0.8×	26	1.2k
Keith L. Jones United States	13	1.1k 1.3×	361 1.4×	123 0.6×	144 0.8×	140 1.2×	29	1.3k
Douglas E. Ziegenfuss United States	12	411 0.5×	135 0.5×	125 0.6×	108 0.6×	44 0.4×	19	612
Jonathan H. Grenier United States	16	925 1.1×	600 2.4×	145 0.7×	144 0.8×	264 2.2×	37	1.4k
Barry L. Lewis United States	11	1.1k 1.4×	384 1.5×	88 0.4×	297 1.5×	133 1.1×	17	1.4k

Countries citing papers authored by Kurt Pany

Since Specialization

Citations

This map shows the geographic impact of Kurt Pany's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Kurt Pany with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Kurt Pany more than expected).

Fields of papers citing papers by Kurt Pany

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Kurt Pany. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Kurt Pany. The network helps show where Kurt Pany may publish in the future.

Co-authorship network of co-authors of Kurt Pany

This figure shows the co-authorship network connecting the top 25 collaborators of Kurt Pany. A scholar is included among the top collaborators of Kurt Pany based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Kurt Pany. Kurt Pany is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

1.

Lowe, D. Jordan, et al.. (2021). The Availability of Reporting Channels, Tone at the Top, and Whistleblowing Intentions. 6(1). 111–126. 3 indexed citations

2.

Pany, Kurt, et al.. (2013). Under Which Conditions are Whistleblowing “Best Practices” Best?. Auditing A Journal of Practice & Theory. 32(3). 171–181. 35 indexed citations

3.

Zhang, Jianjun, et al.. (2010). Reporting on Other and Required Supplementary Information in Documents Containing Audited Financial Statements.. 80(11). 1 indexed citations

4.

Pany, Kurt, et al.. (2008). An Analysis of the Relationship Between Accounting Restatements and Audit Planning Materiality. Review of Accounting and Finance. 7(3). 2 indexed citations

5.

Kaplan, Steven E., Kurt Pany, Janet A. Samuels, & Jian Zhang. (2008). An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting. Journal of Business Ethics. 87(1). 15–30. 117 indexed citations

6.

Pany, Kurt & Jianjun Zhang. (2008). What Can We Learn from the Current Research on Internal Control Reporting under the Sarbanes-Oxley Act?. 78(2).

7.

Reckers, Philip M.J., Marianne M. Jennings, D. Jordan Lowe, & Kurt Pany. (2007). Judges' Attitudes toward the Public Accounting Profession. European Accounting Review. 16(3). 625–645. 15 indexed citations

8.

Pany, Kurt, et al.. (2006). Updated chapters five, six, and seven for use with Principles of auditing & other assurance services. 1 indexed citations

9.

Brody, Richard G., et al.. (2006). Findings on the Effects of Audit Firm Rotation on the Audit Process under Varying Strengths of Corporate Governance. Advances in Accounting. 22. 1–27. 38 indexed citations

10.

Brody, Richard G., D. Jordan Lowe, & Kurt Pany. (2003). Could $51 Million Be Immaterial When Enron Reports Income of $105 Million?. Accounting Horizons. 17(2). 153–160. 31 indexed citations

11.

Geiger, Marshall A., D. Jordan Lowe, & Kurt Pany. (2002). Appearances Are Important: Outsourced Internal Audit Services and the Perception of Auditor Independence. 20. 8 indexed citations

12.

Pany, Kurt & O. Ray Whittington. (2001). Research Implications of the Auditing Standard Board's Current Agenda. Accounting Horizons. 15(4). 401–411. 24 indexed citations

13.

Whittington, O. Ray & Kurt Pany. (2000). Principles of Auditing and Other Assurance Services. Medical Entomology and Zoology. 104 indexed citations

14.

Lowe, D. Jordan, Marshall A. Geiger, & Kurt Pany. (1999). The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. Auditing A Journal of Practice & Theory. 18(Supplement). 7–26. 40 indexed citations

15.

Lowe, D. Jordan, Marshall A. Geiger, & Kurt Pany. (1999). The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. Auditing A Journal of Practice & Theory. 18(s-1). 41–44. 3 indexed citations

16.

Lowe, D. Jordan, Marshall A. Geiger, & Kurt Pany. (1999). The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. Auditing A Journal of Practice & Theory. 18(Supplement). 41–44. 3 indexed citations

17.

Lowe, D. Jordan, Marshall A. Geiger, & Kurt Pany. (1999). The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. Auditing A Journal of Practice & Theory. 18(s-1). 7–26. 84 indexed citations

18.

Lowe, D. Jordan & Kurt Pany. (1996). An examination of the effects of type of engagement, materiality and structure on CPA consulting engagements with audit clients. Accounting Horizons. 10(4). 32–51. 25 indexed citations

19.

Pany, Kurt, et al.. (1985). An Examination of the Influence of CPA Firm Type, Size, and MAS Provision on Loan Officer Decisions and Perceptions. Journal of Accounting Research. 23(2). 887–887. 81 indexed citations

20.

Pany, Kurt & Philip M.J. Reckers. (1983). Auditor independence and nonaudit services. Journal of Accounting and Public Policy. 2(1). 43–62. 65 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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