Lisa Koonce

University of Texas

Professor

Dept. of Accounting

McCombs School of Business

Austin, TX 78712

United States

  • University of Texas

    • Email
    • Tel: 512-471-5576
    • Fax: 512-471-3904
SCHOLARLY PAPERS

41

DOWNLOADS
Rank 2,318

SSRN RANKINGS

Top 2,318

in Total Papers Downloads

20,808

SSRN CITATIONS
Rank 3,521

SSRN RANKINGS

Top 3,521

in Total Papers Citations

201

CROSSREF CITATIONS

182

Scholarly Papers (41)

Actions:
Email selected abstracts
1.

Using Psychology Theories in Archival Financial Accounting Research

McCombs Research Paper Series No. ACC-01-05
Number of pages: 58 Posted: 27 May 2002 Last Revised: 05 Jul 2008
Lisa Koonce and Molly Mercer
University of Texas and DePaul University
Downloads 4,457 (3,025)
Citation 21

Abstract:

Loading...

voluntary disclosure, earnings management, analyst forecasts, attribution theory, prospect theory, motivated reasoning, expertise

2.

Management Earnings Forecasts: A Review and Framework

Downloads 2,503 ( 7,869)
Citation 28

Management Earnings Forecasts: A Review and Framework

Number of pages: 50 Posted: 02 Aug 2006 Last Revised: 22 Jan 2008
D. Eric Hirst, Lisa Koonce and Shankar Venkataraman
University of Texas at Austin, University of Texas and Bentley University - McCallum Graduate School of Business
Downloads 2,503 (7,743)
Citation 28

Abstract:

Loading...

Management Earnings Forecasts, Framework, Review

Management Earnings Forecasts: A Review and Framework

Accounting Horizons, Vol. 22, No. 3, 2008
Posted: 17 Jan 2008
Shankar Venkataraman, Lisa Koonce and D. Eric Hirst
Bentley University - McCallum Graduate School of Business, University of Texas and University of Texas at Austin

Abstract:

Loading...

Management Earnings Forecasts, Voluntary Disclosures

3.

Mental Accounting in Financial Reporting and Voluntary Disclosure

Number of pages: 37 Posted: 30 Nov 2010
M.G. Fennema and Lisa Koonce
Florida State University - Department of Accounting and University of Texas
Downloads 1,496 (17,808)
Citation 3

Abstract:

Loading...

Mental Accounting, Financial Reporting, Voluntary Disclosure

4.

Theory Testing and Process Evidence in Accounting Experiments

H. Scott Asay, Ryan Guggenmos, Kathryn Kadous, Lisa Koonce, Robert Libby; Theory Testing and Process Evidence in Accounting Experiments. The Accounting Review 2021; doi: https://doi.org/10.2308/TAR-2019-1001
Number of pages: 50 Posted: 25 Nov 2019 Last Revised: 20 Dec 2021
H. Scott Asay, Ryan Guggenmos, Kathryn Kadous, Lisa Koonce and Robert Libby
University of Iowa - Department of Accounting, SC Johnson Graduate School of Management, Emory University - Goizueta Business School, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,280 (22,559)
Citation 36

Abstract:

Loading...

experimental research, process evidence, moderation, mediation, multiple experiments, experimental design

5.

Do Financial Statement Users Judge Relevance Based on Properties of Reliability?

Emory Public Law Research Paper No. 10-114, Emory Law and Economics Research Paper No. 10-73
Number of pages: 40 Posted: 12 Jul 2010 Last Revised: 12 Jun 2012
Kathryn Kadous, Lisa Koonce and Jane M. Thayer
Emory University - Goizueta Business School, University of Texas and Georgia Institute of Technology
Downloads 922 (36,138)
Citation 5

Abstract:

Loading...

Relevance, Reliability, Fair Value, Valuation

6.

How Do Investors Judge the Risk of Financial Items?

Number of pages: 41 Posted: 20 Oct 2003
Lisa Koonce, Mary Lea McAnally and Molly Mercer
University of Texas, Texas A&M University - Department of Accounting and DePaul University
Downloads 772 (45,980)
Citation 17

Abstract:

Loading...

risk perception, risk disclosure, decision theory, psychology

7.

Judging the Risk of Financial Instruments: Problems and Potential Remedies

Number of pages: 43 Posted: 23 Jun 2004
Lisa Koonce, Marlys Gascho Lipe and Mary Lea McAnally
University of Texas, University of South Carolina - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 740 (48,706)
Citation 22

Abstract:

Loading...

Financial instruments and derivatives, risk judgments, investor behavior

8.

Improving Financial Reports by Revealing the Accuracy of Prior Estimates

Number of pages: 33 Posted: 09 May 2001
D. Eric Hirst, Kevin E. Jackson and Lisa Koonce
University of Texas at Austin, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Texas
Downloads 677 (54,786)
Citation 4

Abstract:

Loading...

Estimates, Disclosures, Opportunistic financial reporting, Intangibles

9.

Causal Reasoning in Financial Reporting and Voluntary Disclosure

Downloads 676 ( 54,892)
Citation 3

Causal Reasoning in Financial Reporting and Voluntary Disclosure

Number of pages: 54 Posted: 03 May 2010 Last Revised: 27 Oct 2020
Lisa Koonce, Nicholas Seybert and James Smith
University of Texas, University of Maryland - Department of Accounting & Information Assurance and University of Lethbridge - Dhillon School of Business
Downloads 396 (104,630)
Citation 2

Abstract:

Loading...

Causal reasoning, diagnosis, prediction, financial reporting, voluntary disclosure

Causal Reasoning in Financial Reporting and Voluntary Disclosure

Accounting, Organizations and Society, 2011
Number of pages: 54 Posted: 05 May 2011
Lisa Koonce, Nicholas Seybert and James Smith
University of Texas, University of Maryland - Department of Accounting & Information Assurance and University of Lethbridge - Dhillon School of Business
Downloads 280 (152,477)

Abstract:

Loading...

causal reasoning, accounting, financial reporting, voluntary disclosure, bias, behavioral, experiment, psychology, diagnosis, prediction

10.

Behavioral Implications of the Sec Market Risk Disclosures

Number of pages: 38 Posted: 10 Mar 2000
Lisa Koonce, Mary Lea McAnally and Leslie D. Hodder
University of Texas, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 628 (60,304)

Abstract:

Loading...

11.

The Joint Effect of Management's Prior Forecast Accuracy and the Form of its Financial Forecasts on Investor Judgment

Number of pages: 30 Posted: 19 Jan 1999
D. Eric Hirst, Lisa Koonce and Jeffrey S. Miller
University of Texas at Austin, University of Texas and University of Notre Dame - Department of Accountancy
Downloads 624 (60,800)
Citation 13

Abstract:

Loading...

12.

How Disaggregation Enhances the Credibility of Management Earnings Forecasts

Downloads 598 ( 64,183)
Citation 68

How Disaggregation Enhances the Credibility of Management Earnings Forecasts

Journal of Accounting Research, September 2007, McCombs Research Paper Series No. ACC-05-06
Number of pages: 48 Posted: 30 Mar 2006 Last Revised: 25 Oct 2015
D. Eric Hirst, Lisa Koonce and Shankar Venkataraman
University of Texas at Austin, University of Texas and Bentley University - McCallum Graduate School of Business
Downloads 587 (64,939)
Citation 11

Abstract:

Loading...

Disaggregation, Credibility, Management Earnings Forecasts

How Disaggregation Enhances the Credibility of Management Earnings Forecasts

Journal of Accounting Research, Vol. 45, No. 4, pp. 811-837, September 2007
Number of pages: 27 Posted: 11 Dec 2007
D. Eric Hirst and Lisa Koonce
University of Texas at Austin and University of Texas
Downloads 11 (810,298)
Citation 5

Abstract:

Loading...

13.

The effect of a warning on investors’ reactions to disclosure readability

Nanyang Business School Research Paper No. 21-16
Number of pages: 38 Posted: 07 Jan 2016 Last Revised: 04 Jun 2021
Lisa Koonce, Zheng Leitter and Brian J. White
University of Texas, Nanyang Business School, Nanyang Technological University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 491 (82,043)
Citation 11

Abstract:

Loading...

readability, disclosure, warning, investors, skepticism

14.

Assets and Liabilities: When Do They Exist?

Contemporary Accounting Research, Vol. 36(2), 2019
Number of pages: 48 Posted: 08 Mar 2016 Last Revised: 24 Nov 2019
Nicole L. Cade, Lisa Koonce and Kim I. Mendoza
University of Pittsburgh - Accounting Group, University of Texas and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 456 (89,618)
Citation 3

Abstract:

Loading...

conceptual framework, assets, liabilities, definitions, probability

15.

The Role of Reporting Incentives and Quantification in Auditors' Evaluations of Earnings Fluctuations

Number of pages: 28 Posted: 30 Jul 2001
Urton Anderson, Kathryn Kadous and Lisa Koonce
University of Kentucky - Von Allmen School of Accountancy, Emory University - Goizueta Business School and University of Texas
Downloads 440 (93,370)
Citation 3

Abstract:

Loading...

Earnings management; Quantification; Auditing

16.

Investor Reactions to Derivative Use: Experimental Evidence

Number of pages: 43 Posted: 26 Feb 2006
Lisa Koonce, Marlys Gascho Lipe and Mary Lea McAnally
University of Texas, University of South Carolina - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 405 (102,742)
Citation 12

Abstract:

Loading...

Derivatives, valuation, judgment and decision making

17.

Using Video to Disclose Forward-Looking Information: The Effect of Nonverbal Cues on Investors’ Judgments

Review of Accounting Studies volume 25, pages1444–1474 (2020)
Number of pages: 47 Posted: 30 Mar 2017 Last Revised: 12 Nov 2020
Nicole L. Cade, Lisa Koonce and Kim I. Mendoza
University of Pittsburgh - Accounting Group, University of Texas and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 397 (105,171)
Citation 11

Abstract:

Loading...

Nonverbal Cues, New Media, Video, Forward-Looking Disclosures

18.

Quantification and Persuasion in Managerial Judgment

Downloads 379 (110,911)
Citation 15

Quantification and Persuasion in Managerial Judgment

McCombs Research Paper Series No. ACC-11-04
Number of pages: 59 Posted: 10 Jul 2003 Last Revised: 05 Jul 2008
Kathryn Kadous, Lisa Koonce and Kristy L. Towry
Emory University - Goizueta Business School, University of Texas and Emory University
Downloads 379 (110,074)
Citation 15

Abstract:

Loading...

Quantification, accounting, persuasion, measurement

Quantification and Persuasion in Managerial Judgment

Posted: 01 Jun 2005
Kathryn Kadous, Lisa Koonce and Kristy L. Towry
Emory University - Goizueta Business School, University of Texas and Emory University

Abstract:

Loading...

Quantification, accounting, persuasion, measurement

Quantification and Persuasion in Managerial Judgment

Posted: 05 Jun 2005
Kathryn Kadous, Lisa Koonce and Kristy L. Towry
Emory University - Goizueta Business School, University of Texas and Emory University

Abstract:

Loading...

Quantification, accounting, persuasion, measurement

19.

How Do Experienced Users Evaluate Hybrid Financial Instruments?

Downloads 350 (121,219)

How Do Experienced Users Evaluate Hybrid Financial Instruments?

Number of pages: 44 Posted: 22 Jan 2015 Last Revised: 19 May 2016
Shana Clor-Proell, Lisa Koonce and Brian J. White
Texas Christian University - Department of Accounting, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 350 (120,443)
Citation 4

Abstract:

Loading...

hybrid financial instruments; accounting classification; disclosure

How Do Experienced Users Evaluate Hybrid Financial Instruments?

Journal of Accounting Research, Vol. 54, No. 5, 2016
Posted: 29 Apr 2017
Shana Clor-Proell, Lisa Koonce and Brian J. White
Texas Christian University - Department of Accounting, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

Loading...

hybrid financial instruments; accounting classification;disclosure

20.

Earnings Trends and Performance Relative to Benchmarks: How Consistency Influences Their Joint Use

Number of pages: 40 Posted: 08 Mar 2009 Last Revised: 12 Jul 2010
Lisa Koonce and Marlys Gascho Lipe
University of Texas and University of South Carolina - Department of Accounting
Downloads 310 (137,899)
Citation 11

Abstract:

Loading...

Earnings benchmarks, earnings trends, investor reaction, consistency across time

21.

The Roles of Task-Specific Experience and Innate Ability in Understanding Analyst Performance

Number of pages: 42 Posted: 23 Jan 2006
Michael B. Clement, Lisa Koonce and Thomas J. Lopez
University of Texas at Austin - Department of Accounting, University of Texas and University of Alabama - Culverhouse School of Accountancy
Downloads 269 (159,524)
Citation 9

Abstract:

Loading...

analysts, forecast accuracy, analyst characteristics, analyst learning

22.

Linked Balance Sheet Presentation

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 49 Posted: 09 Jun 2017 Last Revised: 13 Jun 2019
Lisa Koonce, Zheng Leitter and Brian J. White
University of Texas, Nanyang Business School, Nanyang Technological University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 237 (180,585)
Citation 3

Abstract:

Loading...

financial statements, linked presentation, causal reasoning

23.

Acquirers’ financial reporting preferences and accounting for intangibles in acquisitions

Number of pages: 25 Posted: 28 Oct 2019 Last Revised: 03 Feb 2021
Lisa Koonce, Sara Toynbee and Brian J. White
University of Texas, University of Texas at Austin and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 235 (182,049)
Citation 1

Abstract:

Loading...

intangible assets, business combinations, goodwill, elastic justification

24.

Management Speaks, Investors Listen: Are Investors Too Focused on Managerial Disclosures?

Number of pages: 35 Posted: 28 Dec 2011 Last Revised: 02 Dec 2013
Lisa Koonce, Nicholas Seybert and James Smith
University of Texas, University of Maryland - Department of Accounting & Information Assurance and University of Lethbridge - Dhillon School of Business
Downloads 199 (212,683)
Citation 2

Abstract:

Loading...

Financial disclosure, management explanations, investors

25.

Experimental Research on Standard Setting Issues in Financial Reporting

Number of pages: 42 Posted: 28 Jul 2021
Lisa Koonce, Cassie Mongold, Laura Savoie and Brian J. White
University of Texas, University of Illinois Urbana-Champaign, affiliation not provided to SSRN and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 197 (214,624)

Abstract:

Loading...

standard setting, financial reporting, experiments

26.

Investors’ Reactions to Retractions and Corrections of Management Earnings Forecasts

Downloads 184 (227,835)
Citation 5

Investors’ Reactions to Retractions and Corrections of Management Earnings Forecasts

Number of pages: 48 Posted: 28 Jul 2010 Last Revised: 24 Jun 2011
Seet-Koh Tan and Lisa Koonce
Nanyang Technological University (NTU) - Division of Accounting and University of Texas
Downloads 184 (227,874)
Citation 5

Abstract:

Loading...

Earnings Forecasts, Corrections, Investor Reaction

Investors' Reactions to Retractions and Corrections of Management Earnings Forecasts

Accounting, Organizations and Society, Vol. 36, No. 6, 2011
Posted: 14 Oct 2011
Seet-Koh Tan and Lisa Koonce
Nanyang Technological University (NTU) - Division of Accounting and University of Texas

Abstract:

Loading...

Earnings Forecasts, Corrections, Investor Reaction

27.

How Disaggregated Forecasts Influence Investor Response to Subsequent Earnings Announcements

Number of pages: 35 Posted: 14 Aug 2017 Last Revised: 30 Aug 2018
Shana Clor-Proell, D. Eric Hirst, Lisa Koonce and Nicholas Seybert
Texas Christian University - Department of Accounting, University of Texas at Austin, University of Texas and University of Maryland - Department of Accounting & Information Assurance
Downloads 175 (237,861)

Abstract:

Loading...

Disaggregation, Multiple Reference Points Theory, Management Earnings Forecasts, Earnings Announcements

28.

Example-Based Reasoning and Fact-Weighting Guidance in Accounting Standards

Number of pages: 37 Posted: 19 Feb 2014 Last Revised: 17 Oct 2015
Gregory Paul Capps, Lisa Koonce and Brian J. White
Independent, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 165 (249,909)
Citation 2

Abstract:

Loading...

accounting standards, implementation guidance, examples, fact-weighting guidance, debiasing

29.

Managers’ Fair Value Estimates and Auditing

Number of pages: 43 Posted: 21 Jan 2021 Last Revised: 13 Jan 2022
Lisa Koonce and Ben W. Van Landuyt
University of Texas and University of Arizona
Downloads 157 (260,564)

Abstract:

Loading...

Accounting Estimates, Fair Value, Management Bias, Auditing, Negotiations, Expertise

30.

Firms with Inconsistently Signed Earning Surprises: Do Potential Investors Use a Counting Heuristic?

Number of pages: 39 Posted: 29 Aug 2013 Last Revised: 02 Jun 2015
Lisa Koonce and Marlys Gascho Lipe
University of Texas and University of South Carolina - Department of Accounting
Downloads 148 (273,250)
Citation 2

Abstract:

Loading...

Benchmark performance; earnings surprise; benchmark-beating frequency; counting heuristic

31.

Business Acquisition Disclosures: The Effect of Identifying Intangible Assets on Investors’ Judgments

Nanyang Business School Research Paper No. 21-17
Number of pages: 50 Posted: 23 Feb 2021 Last Revised: 06 Jul 2022
Zheng Leitter, Lisa Koonce and Brian J. White
Nanyang Business School, Nanyang Technological University, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 127 (307,425)
Citation 1

Abstract:

Loading...

disclosure, strategy, goodwill, intangible assets, business acquisitions

32.

Can Investors Adjust for Managerial Bias?

Number of pages: 42 Posted: 13 Jun 2019 Last Revised: 28 Oct 2020
James Smith and Lisa Koonce
University of Lethbridge - Dhillon School of Business and University of Texas
Downloads 95 (374,735)
Citation 1

Abstract:

Loading...

Forecasts, Bias, Unraveling

33.

How do Investors Respond to Default Goodwill Amortization Periods and Deviations from the Default?

Number of pages: 20 Posted: 04 Aug 2022
Shana Clor-Proell, Shannon Garavaglia, Lisa Koonce and Jane M. Thayer
Texas Christian University - Department of Accounting, University of Pittsburgh - Accounting Group, University of Texas and Georgia Institute of Technology
Downloads 19 (710,621)

Abstract:

Loading...

Goodwill, amortization, impairment, default, endorsement

34.

Judgments about the Quality of Loans and Loan Originators under Expected versus Incurred Loss Accounting

Posted: 06 May 2022 Last Revised: 11 Jul 2022
Lisa Koonce, Cassie Mongold and Laura Quaid
University of Texas, University of Illinois Urbana-Champaign and affiliation not provided to SSRN

Abstract:

Loading...

financial reporting, credit losses, hindsight bias, outcome effects

35.

Natural Optimism in Financial Reporting: A State of Mind

Posted: 03 Mar 2015
Gregory Paul Capps, Lisa Koonce and Kathy R. Petroni
Independent, University of Texas and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Abstract:

Loading...

Natural optimism

36.

The Effects of Norms on Investor Reactions to Derivative Use

Contemporary Accounting Research, Forthcoming
Posted: 27 Jun 2012 Last Revised: 28 Apr 2014
Lisa Koonce, Jeffrey S. Miller and Jennifer Winchel
University of Texas, University of Notre Dame - Department of Accountancy and University of Virginia - McIntire School of Commerce

Abstract:

Loading...

Derivatives, hedging, norms, psychology

37.

Consensus Information and Non-Professional Investors’ Reaction to the Revelation of Estimate Inaccuracies

Accounting Review, Vol. 85, No. 3, 2010
Posted: 10 Sep 2007 Last Revised: 03 Jan 2013
Lisa Koonce, Michael G. Williamson and Jennifer Winchel
University of Texas, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Virginia - McIntire School of Commerce

Abstract:

Loading...

estimates, disclosures, opportunistic financial reporting

38.

How Do Investors Judge the Risk of Derivative and Non-Derivative Financial Items?

Posted: 09 Jun 2001
Lisa Koonce, Mary Lea McAnally and Molly Mercer
University of Texas, Texas A&M University - Department of Accounting and DePaul University

Abstract:

Loading...

Derivatives, risk, financial instruments, judgment and decision making

39.

Sec Market Risk Disclosures: Implications for Judgment and Decision Making

Posted: 26 Dec 2000
Leslie D. Hodder, Lisa Koonce and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, University of Texas and Texas A&M University - Department of Accounting

Abstract:

Loading...

40.

Audit Analytical Procedures: A Field Investigation

Posted: 20 May 1998
D. Eric Hirst and Lisa Koonce
University of Texas at Austin and University of Texas

Abstract:

Loading...

41.

The Effect of Management's Credibility and the Form of Their Earnings Forecasts on Investor Judgment

Posted: 14 Oct 1996
D. Eric Hirst and Lisa Koonce
University of Texas at Austin and University of Texas

Abstract:

Loading...