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

40

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23,493

SSRN CITATIONS
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SSRN RANKINGS

Top 3,753

in Total Papers Citations

387

CROSSREF CITATIONS

111

Scholarly Papers (40)

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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 4,805 (3,821)
Citation 21

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

2.

Management Earnings Forecasts: A Review and Framework

Downloads 2,768 ( 9,418)
Citation 60

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 2,768 (9,251)
Citation 60

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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

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Management Earnings Forecasts, Voluntary Disclosures

3.

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, University of South Carolina - Department of Accounting, Emory University - Goizueta Business School, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,670 (20,987)
Citation 59

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

4.

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 1,662 (21,146)
Citation 3

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Mental Accounting, Financial Reporting, Voluntary Disclosure

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 967 (46,597)
Citation 5

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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 822 (58,302)
Citation 17

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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 779 (62,669)
Citation 22

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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 738 (67,270)
Citation 4

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Estimates, Disclosures, Opportunistic financial reporting, Intangibles

9.

Causal Reasoning in Financial Reporting and Voluntary Disclosure

Downloads 728 (68,434)
Citation 8

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 426 (131,271)
Citation 2

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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 302 (192,262)

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

10.

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 665 (76,876)
Citation 13

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11.

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 635 (81,435)
Citation 3

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conceptual framework, assets, liabilities, definitions, probability

12.

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 617 (84,396)
Citation 24

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Disaggregation, Credibility, Management Earnings Forecasts

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 588 (89,752)
Citation 17

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readability, disclosure, warning, investors, skepticism

14.

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 473 (117,289)
Citation 14

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

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 473 (117,289)
Citation 3

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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 443 (126,688)
Citation 32

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Derivatives, valuation, judgment and decision making

17.

The Power of the Default: Investors’ Reactions to Default Amortization Periods and Deviations Therefrom

Number of pages: 46 Posted: 04 Aug 2022 Last Revised: 25 Jan 2024
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 434 (129,830)

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Intangibles, amortization, default, endorsement

18.

Cost-benefit tradeoffs in acquirers’ goodwill valuations

Number of pages: 38 Posted: 28 Oct 2019 Last Revised: 08 Feb 2024
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 414 (137,067)

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intangible assets; goodwill; business combinations; cost-benefit tradeoffs

19.

Quantification and Persuasion in Managerial Judgment

Downloads 410 (138,606)
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 410 (137,267)
Citation 15

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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

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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

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Quantification, accounting, persuasion, measurement

20.

How Do Experienced Users Evaluate Hybrid Financial Instruments?

Downloads 381 (150,616)
Citation 4

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 381 (149,348)
Citation 4

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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

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hybrid financial instruments; accounting classification;disclosure

21.

Experimental Research on Standard-Setting Issues in Financial Reporting

Number of pages: 73 Posted: 28 Jul 2021 Last Revised: 15 Jul 2023
Lisa Koonce, Cassie Mongold, Laura Quaid 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 349 (165,835)
Citation 3

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accounting standard setting, financial reporting, research, experiments

22.

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 335 (173,368)
Citation 11

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

23.

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 329 (176,758)
Citation 19

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analysts, forecast accuracy, analyst characteristics, analyst learning

24.

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 279 (210,118)
Citation 18

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financial statements, linked presentation, causal reasoning

25.

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

Nanyang Business School Research Paper No. 21-17
Number of pages: 49 Posted: 23 Feb 2021 Last Revised: 27 Aug 2024
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 258 (228,225)
Citation 2

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disclosure, goodwill, intangible assets, business acquisitions

26.

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 233 (251,144)
Citation 3

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Financial disclosure, management explanations, investors

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 232 (252,103)

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

28.

Managers' Fair Value Estimates and Auditing

Number of pages: 36 Posted: 21 Jan 2021 Last Revised: 01 Jul 2024
Lisa Koonce and Ben W. Van Landuyt
University of Texas and University of Arizona
Downloads 219 (266,390)

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fair value estimates, manager bias, auditing, negotiations, expertise

29.

Investors’ Reactions to Retractions and Corrections of Management Earnings Forecasts

Downloads 212 (274,515)
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 212 (273,519)
Citation 5

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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

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Earnings Forecasts, Corrections, Investor Reaction

30.

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 186 (309,250)
Citation 2

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

31.

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 174 (328,233)
Citation 2

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

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 125 (429,270)

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Forecasts, Bias, Unraveling

33.

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

Number of pages: 50 Posted: 06 May 2022 Last Revised: 26 Apr 2024
Lisa Koonce, Cassie Mongold, Laura Quaid and Jennifer Winchel
University of Texas, University of Illinois Urbana-Champaign, affiliation not provided to SSRN and University of Virginia - McIntire School of Commerce
Downloads 90 (541,237)

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financial reporting, credit losses, hindsight bias, outcome effects

34.

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

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Natural optimism

35.

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

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Derivatives, hedging, norms, psychology

36.

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

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estimates, disclosures, opportunistic financial reporting

37.

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

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Derivatives, risk, financial instruments, judgment and decision making

38.

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

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39.

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

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40.

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

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