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Sarah Bonner
Ernst & Young Professor of Accounting

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

Phone: 
213-740-5025
sbonner@marshall.usc.edu
Education: 
PhD, University of Michigan; MA, George Washington University; BS, Wake Forest University

Overview

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.

Research

Flexibility in Disaggregation on the Income Statement • 2012
The Role of Firm Status in Appointment of Accounting Financial Experts to Audit Committees • 2012
The Role of Firm Status in Appointments of Accounting Financial Experts to Audit Committees • 2012
The Social Structure of Communication In Major Accounting Research Journals • 2012
Judgment and Decision Making in Accounting • 2008
Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions • 2007
The Most Influential Journals in Academic Accounting • 2006
Sophistication-Related Differences in Investors' Models of the Relative Accuracy of Analysts' Forecast Revisions • 2003
The Effects of Monetary Incentives on Task Performance: Theories, Evidence, and a Framework for Research • 2002
The Effects of Domain Experience and Task Presentation Format on Accountants' Problem Representation and Performance • 2001
Financial Incentives and Performances in Laboratory Tasks: Implications for Management Accounting • 2000
Judgment and Decision-Making Research in Accounting • 1999
Choosing Teaching Methods Based on Learning Objectives: An Integrative Framework • 1999
Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases • 1998
Audit Category Knowledge as a Precondition to Learning from Experience • 1997
Using Decision Aids to Improve Auditors' Conditional Probability Judgments • 1996
Knowledge Structure and The Estimation of Conditional Probabilities • 1995
A Model of the Effects of Audit Task Complexity • 1994
The Effects of Instruction and Experience on the Acquisition of Auditing Knowledge • 1994
Expertise in Corporate Tax Planning: The Issue Identification Stage • 1992
Is Experience Necessary in Cue Measurement? The Case of Auditing Tasks • 1991
Cognitive Processes and Knowledge as Determinants of Auditor Expertise • 1991
Determinants of Auditor Expertise • 1990
Experience Effects in Auditing: The Role of Task-Specific Knowledge • 1990