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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Top 2,566

in Total Papers Downloads

22,171

SSRN CITATIONS
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SSRN RANKINGS

Top 3,876

in Total Papers Citations

307

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 4,668 (3,440)
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 2,638 ( 8,753)
Citation 44

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 2,638 (8,607)
Citation 44

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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 1,616 (18,965)
Citation 3

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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 1,558 (20,058)
Citation 54

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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 953 (41,095)
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 801 (52,152)
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 763 (55,657)
Citation 22

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Financial instruments and derivatives, risk judgments, investor behavior

8.

Causal Reasoning in Financial Reporting and Voluntary Disclosure

Downloads 712 (61,087)
Citation 7

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 418 (116,679)
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 294 (172,106)

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

9.

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 704 (62,015)
Citation 4

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Estimates, Disclosures, Opportunistic financial reporting, Intangibles

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 650 (68,722)
Citation 13

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11.

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 602 (75,667)
Citation 11

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Disaggregation, Credibility, Management Earnings Forecasts

12.

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 546 (85,455)
Citation 3

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conceptual framework, assets, liabilities, definitions, probability

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 533 (88,256)
Citation 13

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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 459 (105,568)
Citation 3

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Earnings management; Quantification; Auditing

15.

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 438 (111,518)
Citation 12

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

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 428 (114,564)
Citation 15

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Derivatives, valuation, judgment and decision making

17.

Quantification and Persuasion in Managerial Judgment

Downloads 396 (125,409)
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 396 (124,289)
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

18.

How Do Experienced Users Evaluate Hybrid Financial Instruments?

Downloads 372 (134,547)
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 372 (133,493)
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

19.

Tradeoffs in income statement and balance sheet preferences: Evidence from acquirers’ goodwill valuations

Number of pages: 40 Posted: 28 Oct 2019 Last Revised: 12 Oct 2022
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 333 (151,740)

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intangible assets; goodwill; business combinations; mergers and acquisitions

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 325 (155,773)
Citation 11

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

21.

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

Number of pages: 37 Posted: 04 Aug 2022 Last Revised: 22 Mar 2023
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 317 (159,902)

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Intangibles, amortization, default, endorsement

22.

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 296 (171,885)
Citation 17

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analysts, forecast accuracy, analyst characteristics, analyst learning

23.

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 294 (173,113)
Citation 1

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accounting standard setting, financial reporting, research, experiments

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 265 (192,534)
Citation 8

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financial statements, linked presentation, causal reasoning

25.

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 217 (233,697)
Citation 2

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Financial disclosure, management explanations, investors

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 213 (237,765)

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

27.

Investors’ Reactions to Retractions and Corrections of Management Earnings Forecasts

Downloads 199 (253,110)
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 199 (252,665)
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

28.

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

Nanyang Business School Research Paper No. 21-17
Number of pages: 47 Posted: 23 Feb 2021 Last Revised: 24 Aug 2023
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 188 (266,376)
Citation 1

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disclosure, strategy, goodwill, intangible assets, business acquisitions

29.

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 177 (280,836)
Citation 2

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

30.

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 176 (282,259)

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

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 164 (299,756)
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 109 (411,241)

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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: 44 Posted: 06 May 2022 Last Revised: 20 Sep 2023
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 61 (581,646)

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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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