Mark Penno

678 total citations
27 papers, 472 citations indexed

About

Mark Penno is a scholar working on Accounting, Management Science and Operations Research and Economics and Econometrics. According to data from OpenAlex, Mark Penno has authored 27 papers receiving a total of 472 indexed citations (citations by other indexed papers that have themselves been cited), including 18 papers in Accounting, 12 papers in Management Science and Operations Research and 10 papers in Economics and Econometrics. Recurrent topics in Mark Penno's work include Auditing, Earnings Management, Governance (17 papers), Auction Theory and Applications (10 papers) and Accounting and Organizational Management (7 papers). Mark Penno is often cited by papers focused on Auditing, Earnings Management, Governance (17 papers), Auction Theory and Applications (10 papers) and Accounting and Organizational Management (7 papers). Mark Penno collaborates with scholars based in United States, Belgium and Canada. Mark Penno's co-authors include Daniel T. Simon, Robert M. Bushman, Raffi Indjejikian, Ramji Balakrishnan, Frank Gigler, Beverly R. Walther, Mark Bagnoli and Susan G. Watts and has published in prestigious journals such as Management Science, Journal of Accounting Research and Accounting Organizations and Society.

In The Last Decade

Mark Penno

23 papers receiving 417 citations

Peers — A (Enhanced Table)

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

Name h Career Trend Papers Cites
Mark Penno United States 11 351 116 109 109 108 27 472
Gregory E. Sierra United States 8 364 1.0× 110 0.9× 101 0.9× 30 0.3× 69 0.6× 18 533
Alex Thevaranjan United States 7 143 0.4× 56 0.5× 80 0.7× 49 0.4× 65 0.6× 19 301
Phillip T. Lamoreaux United States 13 625 1.8× 80 0.7× 195 1.8× 21 0.2× 103 1.0× 32 703
Woon‐Oh Jung South Korea 7 563 1.6× 164 1.4× 149 1.4× 97 0.9× 36 0.3× 24 676
Brian Bratten United States 12 787 2.2× 165 1.4× 303 2.8× 38 0.3× 117 1.1× 37 877
Charles Hsu Hong Kong 10 598 1.7× 93 0.8× 193 1.8× 50 0.5× 26 0.2× 31 706
Kyle Peterson United States 10 481 1.4× 78 0.7× 203 1.9× 21 0.2× 82 0.8× 21 558
Kevan L. Jensen United States 11 408 1.2× 97 0.8× 106 1.0× 25 0.2× 77 0.7× 18 462
Nisan Langberg United States 10 304 0.9× 89 0.8× 106 1.0× 44 0.4× 72 0.7× 27 391
Peng‐Chia Chiu China 8 468 1.3× 83 0.7× 154 1.4× 18 0.2× 27 0.3× 19 527

Countries citing papers authored by Mark Penno

Since Specialization
Citations

This map shows the geographic impact of Mark Penno'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 Mark Penno with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Mark Penno more than expected).

Fields of papers citing papers by Mark Penno

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Mark Penno. 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 Mark Penno. The network helps show where Mark Penno may publish in the future.

Co-authorship network of co-authors of Mark Penno

This figure shows the co-authorship network connecting the top 25 collaborators of Mark Penno. A scholar is included among the top collaborators of Mark Penno 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 Mark Penno. Mark Penno is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
Penno, Mark. (2022). A Positive Theory of Accounting-Based Management by Exception. Journal of Management Accounting Research. 34(3). 161–177. 1 indexed citations
2.
Penno, Mark. (2021). Concepts‐based Accounting Standards. Abacus. 58(2). 209–232.
3.
Penno, Mark. (2021). A Theory of the Tax Avoidance (Tax Planning) Continuum. SSRN Electronic Journal. 5 indexed citations
4.
Penno, Mark. (2021). A Theory of Assurance: Balancing Costly Formal Control with Tone at the Top. Management Science. 68(1). 654–668. 4 indexed citations
5.
Penno, Mark. (2017). A Positive Theory of Accounting-Based Management by Exception. SSRN Electronic Journal. 1 indexed citations
6.
Gigler, Frank & Mark Penno. (2016). Imperfect competition in audit markets and its effect on the demand for audit-related services. 70(2). 317–336. 13 indexed citations
7.
Penno, Mark. (2016). A Theory of Assurance: Balancing Costly Formal Control with Tone at the Top. SSRN Electronic Journal. 3 indexed citations
8.
Penno, Mark. (2016). The Rule-Like Attributes of Principle-Based Reporting Standards. SSRN Electronic Journal. 1 indexed citations
9.
Penno, Mark, et al.. (2012). A Theory of 'Prominent' Disclosure. SSRN Electronic Journal. 1 indexed citations
10.
Penno, Mark. (2008). Rules and Accounting: Vagueness in Conceptual Frameworks. Accounting Horizons. 22(3). 339–351. 36 indexed citations
11.
Penno, Mark, et al.. (2008). The Assignment of Decision Rights in Formal Information Systems. Journal of Management Accounting Research. 20(1). 83–105. 3 indexed citations
12.
Penno, Mark. (2005). Analytical Auditing Research: New Directions from Several Disciplines. SSRN Electronic Journal. 2 indexed citations
13.
Penno, Mark. (2004). The contracting value of tainted reports in cost reduction settings. European Economic Review. 49(8). 1979–1985.
14.
Bagnoli, Mark, Mark Penno, & Susan G. Watts. (2001). Auditing in the Presence of Outside Sources of Information. Journal of Accounting Research. 39(3). 435–447. 10 indexed citations
15.
Bushman, Robert M., Raffi Indjejikian, & Mark Penno. (2000). Private Predecision Information, Performance Measure Congruity, and the Value of Delegation*. Contemporary Accounting Research. 17(4). 562–587. 64 indexed citations
16.
Penno, Mark & Beverly R. Walther. (1996). The Concentration of Local Markets: A Study of Accounting, Advertising and Law. Accounting Horizons. 10(2). 88–99. 7 indexed citations
17.
Penno, Mark. (1996). Unobservable Precision Choices in Financial Reporting. Journal of Accounting Research. 34(1). 141–141. 47 indexed citations
18.
Penno, Mark, et al.. (1991). An Independent Auditor's Ex Post Criteria for the Disclosure of Information. Journal of Accounting Research. 29. 194–194. 15 indexed citations
19.
20.
Penno, Mark & Daniel T. Simon. (1986). Accounting Choices: Public Versus Private Firms. Journal of Business Finance & Accounting. 13(4). 561–569. 77 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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