Lisa Koonce

University of Texas

Professor

Dept. of Accounting

McCombs School of Business

Austin, TX 78712

United States

SCHOLARLY PAPERS

40

DOWNLOADS
Rank 2,147

SSRN RANKINGS

Top 2,147

in Total Papers Downloads

19,075

SSRN CITATIONS
Rank 3,674

SSRN RANKINGS

Top 3,674

in Total Papers Citations

197

CROSSREF CITATIONS

176

Scholarly Papers (40)

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 4,176 (2,757)
Citation 21

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

Management Earnings Forecasts: A Review and Framework

Number of pages: 50 Posted: 02 Aug 2006 Last Revised: 22 Jan 2008
University of Texas at Austin, University of Texas and Bentley University - McCallum Graduate School of Business
Downloads 2,402 (6,920)
Citation 31

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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
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 1,441 (16,057)
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 914 (31,453)
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 761 (40,449)
Citation 17

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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
University of Texas, University of South Carolina - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 734 (42,480)
Citation 22

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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 673 (47,765)
Citation 4

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Estimates, Disclosures, Opportunistic financial reporting, Intangibles

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 380 (95,510)
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 273 (137,274)

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

9.

Theory Testing and Process Evidence in Accounting Experiments

Number of pages: 61 Posted: 25 Nov 2019 Last Revised: 18 Feb 2021
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 647 (50,333)
Citation 32

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

10.

Behavioral Implications of the Sec Market Risk Disclosures

Number of pages: 38 Posted: 10 Mar 2000
University of Texas, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 627 (52,380)

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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 619 (53,266)
Citation 13

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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
University of Texas at Austin, University of Texas and Bentley University - McCallum Graduate School of Business
Downloads 581 (57,030)
Citation 11

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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 (720,513)
Citation 5
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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 University of Texas at Austin - Department of Accounting
Downloads 442 (80,757)
Citation 11

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readability, disclosure, warning, investors, skepticism

14.

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 437 (81,849)
Citation 3

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Earnings management; Quantification; Auditing

15.

Investor Reactions to Derivative Use: Experimental Evidence

Number of pages: 43 Posted: 26 Feb 2006
University of Texas, University of South Carolina - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 399 (91,015)
Citation 11

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Derivatives, valuation, judgment and decision making

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 389 (93,691)
Citation 3

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conceptual framework, assets, liabilities, definitions, probability

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 377 (97,150)
Citation 10

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

18.
Downloads 365 (100,787)
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 365 (100,039)
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

How Do Experienced Users Evaluate Hybrid Financial Instruments?

Number of pages: 44 Posted: 22 Jan 2015 Last Revised: 19 May 2016
Texas Christian University - Department of Accounting, University of Texas and University of Texas at Austin - Department of Accounting
Downloads 344 (106,996)
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
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

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 302 (124,101)
Citation 11

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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
University of Texas at Austin - Department of Accounting, University of Texas and University of Alabama - Culverhouse School of Accountancy
Downloads 263 (143,290)
Citation 9

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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 University of Texas at Austin - Department of Accounting
Downloads 220 (170,405)
Citation 2

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financial statements, linked presentation, causal reasoning

23.

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 196 (189,830)
Citation 1

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Financial disclosure, management explanations, investors

24.

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 University of Texas at Austin - Department of Accounting
Downloads 183 (201,778)
Citation 1

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intangible assets, business combinations, goodwill, elastic justification

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 178 (206,713)
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

26.

How Disaggregated Forecasts Influence Investor Response to Subsequent Earnings Announcements

Number of pages: 35 Posted: 14 Aug 2017 Last Revised: 30 Aug 2018
Texas Christian University - Department of Accounting, University of Texas at Austin, University of Texas and University of Maryland - Department of Accounting & Information Assurance
Downloads 165 (220,556)

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

27.

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

Number of pages: 37 Posted: 19 Feb 2014 Last Revised: 17 Oct 2015
Independent, University of Texas and University of Texas at Austin - Department of Accounting
Downloads 161 (225,105)
Citation 2

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

28.

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 140 (252,561)
Citation 2

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

29.

Managers’ Fair Value Estimates and Auditing

Number of pages: 40 Posted: 21 Jan 2021 Last Revised: 13 Jul 2021
Lisa Koonce and Ben W. Van Landuyt
University of Texas and University of Arizona
Downloads 114 (294,138)

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

30.

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 84 (358,931)
Citation 1

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Forecasts, Bias, Unraveling

31.

The Effect of Identifying Intangible Assets in an Acquisition on Investors’ Judgments

Nanyang Business School Research Paper No. 21-17
Number of pages: 40 Posted: 23 Feb 2021 Last Revised: 27 May 2021
Zheng Leitter, Lisa Koonce and Brian J. White
Nanyang Business School, Nanyang Technological University, University of Texas and University of Texas at Austin - Department of Accounting
Downloads 77 (380,424)

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goodwill, intangible assets, business combinations, narrative disclosure

32.

Natural Optimism in Financial Reporting: A State of Mind

Posted: 03 Mar 2015
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

33.

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 (793,963)
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Internal auditing, Objectivity, Management

34.

The Effects of Norms on Investor Reactions to Derivative Use

Contemporary Accounting Research, Forthcoming
Posted: 27 Jun 2012 Last Revised: 28 Apr 2014
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

35.

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
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

36.

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

37.

Sec Market Risk Disclosures: Implications for Judgment and Decision Making

Posted: 26 Dec 2000
Indiana University - Kelley School of Business - Department of Accounting, University of Texas and Texas A&M University - Department of Accounting

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38.

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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39.

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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40.

Experimental Research on Standard Setting Issues in Financial Reporting

Number of pages: 42
University of Texas, University of Texas at Austin - Department of Accounting, affiliation not provided to SSRN and University of Texas at Austin - Department of Accounting
Downloads 0

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standard setting, financial reporting, experiments