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

37

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17,243

SSRN CITATIONS
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SSRN RANKINGS

Top 3,969

in Total Papers Citations

123

CROSSREF CITATIONS

154

Scholarly Papers (37)

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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 3,875 (2,473)
Citation 20

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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 2,248 ( 6,218)
Citation 14

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 2,248 (6,100)
Citation 14

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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.

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 1,370 (14,032)
Citation 3

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Mental Accounting, Financial Reporting, Voluntary Disclosure

4.

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 University of Virginia
Downloads 880 (27,101)
Citation 5

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Relevance, Reliability, Fair Value, Valuation

5.

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 741 (34,397)
Citation 12

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risk perception, risk disclosure, decision theory, psychology

6.

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 717 (36,013)
Citation 15

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Financial instruments and derivatives, risk judgments, investor behavior

7.

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 666 (39,749)
Citation 3

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Estimates, Disclosures, Opportunistic financial reporting, Intangibles

8.

Causal Reasoning in Financial Reporting and Voluntary Disclosure

Downloads 620 ( 43,780)
Citation 2

Causal Reasoning in Financial Reporting and Voluntary Disclosure

Number of pages: 54 Posted: 03 May 2010 Last Revised: 27 Jun 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 355 (86,191)
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 265 (118,918)

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

9.

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 618 (43,982)

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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 609 (44,841)
Citation 6

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11.

How Disaggregation Enhances the Credibility of Management Earnings Forecasts

Downloads 582 ( 47,598)
Citation 63

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 571 (48,158)
Citation 6

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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 (621,957)
Citation 3
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12.

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 432 (68,974)
Citation 2

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Earnings management; Quantification; Auditing

13.

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 392 (77,411)
Citation 5

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Derivatives, valuation, judgment and decision making

14.

The Effect of a Cautionary Notice on Investors' Reactions to More and Less Readable Disclosures

Number of pages: 45 Posted: 07 Jan 2016 Last Revised: 21 Jun 2018
Lisa Koonce, Zheng Leitter and Brian J. White
University of Texas, Nanyang Technological University and University of Texas at Austin - Department of Accounting
Downloads 363 (84,682)
Citation 9

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readability, disclosure, cautionary notice, investors, skepticism

15.

Quantification and Persuasion in Managerial Judgment

Downloads 356 ( 86,570)

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 356 (85,911)
Citation 14

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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

Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
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

16.

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 345 (89,759)

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conceptual framework, assets, liabilities, definitions, probability

17.

How Do Experienced Users Evaluate Hybrid Financial Instruments?

Downloads 330 ( 94,307)
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 University of Texas at Austin - Department of Accounting
Downloads 330 (93,696)
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 University of Texas at Austin - Department of Accounting

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hybrid financial instruments; accounting classification;disclosure

18.

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

Number of pages: 47 Posted: 30 Mar 2017 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 315 (99,298)
Citation 3

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

19.

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 293 (107,430)
Citation 8

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

20.

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 253 (125,406)
Citation 6

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analysts, forecast accuracy, analyst characteristics, analyst learning

21.

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 191 (164,343)
Citation 2

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Financial disclosure, management explanations, investors

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 Technological University and University of Texas at Austin - Department of Accounting
Downloads 171 (181,333)

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financial statements, linked presentation, causal reasoning

23.

Investors’ Reactions to Retractions and Corrections of Management Earnings Forecasts

Downloads 171 (181,333)
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 171 (181,357)
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

24.

Theory Testing and Process Evidence in Accounting Experiments

Number of pages: 58 Posted: 25 Nov 2019
H. Scott Asay, Ryan Guggenmos, Kathryn Kadous, Lisa Koonce and Robert Libby
University of Iowa - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management, Emory University - Goizueta Business School, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 166 (186,047)
Citation 4

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

25.

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 University of Texas at Austin - Department of Accounting
Downloads 151 (201,551)
Citation 2

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

26.

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 146 (207,276)

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

27.

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 129 (228,764)
Citation 3

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

28.

The Justifiability of Financial Reporting Preferences in Accounting for Intangibles in Business Combinations

Number of pages: 38 Posted: 28 Oct 2019
Lisa Koonce, Sara Toynbee and Brian J. White
University of Texas, University of Texas at Austin and University of Texas at Austin - Department of Accounting
Downloads 68 (346,535)

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intangible assets, business combinations, goodwill, elastic justification

29.

Can Investors Fully Adjust for Known Biases in Management Earnings Forecasts?

Number of pages: 42 Posted: 13 Jun 2019
James Smith and Lisa Koonce
University of Lethbridge - Dhillon School of Business and University of Texas
Downloads 45 (420,123)

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Bias, Forecast, Unravel

30.

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

31.

Discussion of ‘Is the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground?’

Accounting & Finance, Vol. 53, Issue 4, pp. 1021-1028, 2013
Number of pages: 8 Posted: 28 Nov 2013
Lisa Koonce
University of Texas
Downloads 0 (691,249)
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Internal auditing, Objectivity, Management

32.

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

33.

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

34.

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

35.

Sec Market Risk Disclosures: Implications for Judgment and Decision Making

Accounting Horizons, March 2001
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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36.

Audit Analytical Procedures: A Field Investigation

CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 2, Fall 1996
Posted: 20 May 1998
D. Eric Hirst and Lisa Koonce
University of Texas at Austin and University of Texas

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37.

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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