Dan Sperber (1984) Verbal Irony: Pretense or Echoic Mention?. In Journal of Experimental Psychology: General Vol. 113, No. I, 130-136

According to the mention theory of irony put forward by Sperber and Wilson and tested by Jorgensen, Miller, and Sperber, verbal ironies are implicit echoic mentions of meaning  conveying a derogatory attitude to the meaning mentioned. In their criticisms, Clark and Gerrig misrepresent mention theory. The pretense theory, which they offer as  a superior alternative, might provide a plausible description of parody, but it fails to account  for many types and many properties of irony proper.