University of Southern California

Sarah Bonner
Ernst & Young Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

PhD, University of Michigan; MA, George Washington University; BS, Wake Forest University


Sarah Bonner is a leader in the study of judgment and decision making. Her book, Judgment and Decision Making in Accounting (2008) develops a framework that synthesizes research in psychology and economics. She has published in the Journal of Accounting Research, The Accounting Review, and Accounting, Organizations and Society. She serves on the editorial board of Contemporary Accounting Research, and previously served on the board of The Accounting Review. Professor Bonner has received two National Science Foundation grants, the American Accounting Association's Outstanding Dissertation Award, the USC-Mellon Award for Excellence in Mentoring, and the Evan C. Thompson Faculty Mentoring and Leadership Award.


Bonner, S. E., Clor-Proell, S., and Koonce, L. (2014) "Mental Accounting and Disaggregation Based on the Sign and Relative Magnitude of Income Statement Items," The Accounting Review, 89 (November 2014), 2087-2114.
Erkens, D. H., and Bonner, S. E. (2013) "The Role of Firm Status in Appointment of Accounting Financial Experts to Audit Committees," The Accounting Review, 2013 (January), 107-136.
Bonner, S. E., Hesford, J., Van der Stede, W., and Young, S. M. (2012) "The Social Structure of Communication In Major Accounting Research Journals," Contemporary Accounting Research, 29 (3), 869-909.
Bonner, S. E., Judgment and Decision Making in Accounting, Prentice Hall 2008.
Bonner, S. E., Hugon, J. A., and Walther, B. R. (2007) "Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions," Journal of Accounting Research, 45 (June 2007), 481-513.
Bonner, S. E., Hesford, J., Van Der Stede, W., and Young, S. M. (2006) "The Most Influential Journals in Academic Accounting," Accounting, Organizations and Society, 31 (7), 663-685.
Bonner, S. E., Walther, B. R., and Young, S. M. (2003) "Sophistication-Related Differences in Investors' Models of the Relative Accuracy of Analysts' Forecast Revisions," The Accounting Review (679-706).
Bonner, S. E., and Sprinkle, G. B. (2002) "The Effects of Monetary Incentives on Task Performance: Theories, Evidence, and a Framework for Research," Accounting Organizations and Society 303-345.
Vera-Munoz, S. C., Kinney Jr., W. R., and Bonner, S. E. (2001) "The Effects of Domain Experience and Task Presentation Format on Accountants' Problem Representation and Performance," The Accounting Review 405-430.
Bonner, S. E., Hastie, R., Sprinkle, G. B., and Young, S. M. (2000) "Financial Incentives and Performances in Laboratory Tasks: Implications for Management Accounting," Journal of Management Accounting Research 19-64.
Bonner, S. E. (1999) "Judgment and Decision-Making Research in Accounting," Accounting Horizons.
Bonner, S. E. (1999) "Choosing Teaching Methods Based on Learning Objectives: An Integrative Framework," Issues in Accounting Education 11-39.
Bonner, S. E., and Palmrose, Z. (1998) "Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases," The Accounting Review 503-532.
Bonner, S. E., Libby, R., and Nelson, M. W. (1997) "Audit Category Knowledge as a Precondition to Learning from Experience," Accounting, Organizations and Society 387-410.
Bonner, S. E., Libby, R., and Nelson, M. W. (1996) "Using Decision Aids to Improve Auditors' Conditional Probability Judgments," The Accounting Review 221-240.
Nelson, M. W., Libby, R., and Bonner, S. E. (1995) "Knowledge Structure and The Estimation of Conditional Probabilities," The Accounting Review 27-47.
Bonner, S. E. (1994) "A Model of the Effects of Audit Task Complexity," Accounting, Organizations and Society 213-234.
Bonner, S. E., and Walker, P. L. (1994) "The Effects of Instruction and Experience on the Acquisition of Auditing Knowledge," The Accounting Review 157-178.
Bonner, S. E., Davis, J. S., and Jackson, B. R. (1992) "Expertise in Corporate Tax Planning: The Issue Identification Stage," Journal of Accounting Research 1-28.
Bonner, S. E. (1991) "Is Experience Necessary in Cue Measurement? The Case of Auditing Tasks," Contemporary Accounting Research 253-269.
Bonner, S. E., and Pennington, N. (1991) "Cognitive Processes and Knowledge as Determinants of Auditor Expertise," Journal of Accounting Literature 1-50.
Bonner, S. E. (1990) "Experience Effects in Auditing: The Role of Task-Specific Knowledge," The Accounting Review 72-92.
Bonner, S. E., and Lewis, B. L. (1990) "Determinants of Auditor Expertise," Accounting Research 1-20.