Sarah Bonner

Ernst & Young Professor of Accounting
Room / Office

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.
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Sarah Bonner, Kathryn Kadous, Tracie Majors () "A Habit Strength-Based Explanation for Auditors' Use of Simple Cognitive Processes for Complex Tasks ,"  The Accounting Review  Forthcoming.
Sarah Bonner, Tracie Majors, Stacey Ritter () "Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy ,"  Journal of Accounting Research   56, 1453-1481.
Sarah Bonner, Shana Clor-Proell, Lisa Koonce () "Mental Accounting and Disaggregation Based on the Sign and Relative Magnitude of Income Statement Items ,"  The Accounting Review  89, 2087-2114.
David Erkens, Sarah Bonner () "The Role of Firm Status in Appointment of Accounting Financial Experts to Audit Committees ,"  The Accounting Review  2013, 107-136.
Sarah Bonner, James Hesford, Wim Van der Stede, S. Young () "The Social Structure of Communication In Major Accounting Research Journals ,"  Contemporary Accounting Research  29, 869-909.
Sarah Bonner () "Judgment and Decision Making in Accounting ,"  Prentice Hall.
Sarah Bonner, J. Hugon, B. Walther () "Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions ,"  Journal of Accounting Research  45, 481-513.
Sarah Bonner, James Hesford, Wim Van Der Stede, S. Young () "The Most Influential Journals in Academic Accounting ,"  Accounting, Organizations and Society  31, 663-685.
Sarah Bonner, B. Walther, Susan Young () "Sophistication-Related Differences in Investors' Models of the Relative Accuracy of Analysts' Forecast Revisions ,"  The Accounting Review.
Sarah Bonner, G. Sprinkle () "The Effects of Monetary Incentives on Task Performance: Theories, Evidence, and a Framework for Research ,"  Accounting Organizations and Society, 303-345.
S. Vera-Munoz, W. Kinney Jr., Sarah Bonner () "The Effects of Domain Experience and Task Presentation Format on Accountants' Problem Representation and Performance ,"  The Accounting Review, 405-430.
Sarah Bonner, R. Hastie, G. Sprinkle, S. Young () "Financial Incentives and Performances in Laboratory Tasks: Implications for Management Accounting ,"  Journal of Management Accounting Research, 19-64.
Sarah Bonner () "Judgment and Decision-Making Research in Accounting ,"  Accounting Horizons.
Sarah Bonner () "Choosing Teaching Methods Based on Learning Objectives: An Integrative Framework ,"  Issues in Accounting Education, 11-39.
Sarah Bonner, Zoe-Vonna Palmrose () "Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases ,"  The Accounting Review, 503-532.
Sarah Bonner, R. Libby, M. Nelson () "Audit Category Knowledge as a Precondition to Learning from Experience ,"  Accounting, Organizations and Society, 387-410.
Sarah Bonner, R. Libby, M. Nelson () "Using Decision Aids to Improve Auditors' Conditional Probability Judgments ,"  The Accounting Review, 221-240.
M. Nelson, R. Libby, Sarah Bonner () "Knowledge Structure and The Estimation of Conditional Probabilities ,"  The Accounting Review, 27-47.
Sarah Bonner () "A Model of the Effects of Audit Task Complexity ,"  Accounting, Organizations and Society, 213-234.
Sarah Bonner, P. Walker () "The Effects of Instruction and Experience on the Acquisition of Auditing Knowledge ,"  The Accounting Review, 157-178.
Sarah Bonner, J. Davis, B. Jackson () "Expertise in Corporate Tax Planning: The Issue Identification Stage ,"  Journal of Accounting Research, 1-28.
Sarah Bonner () "Is Experience Necessary in Cue Measurement? The Case of Auditing Tasks ,"  Contemporary Accounting Research, 253-269.
Sarah Bonner, N. Pennington () "Cognitive Processes and Knowledge as Determinants of Auditor Expertise ,"  Journal of Accounting Literature, 1-50.
Sarah Bonner, B. Lewis () "Determinants of Auditor Expertise ,"  Accounting Research, 1-20.
Sarah Bonner () "Experience Effects in Auditing: The Role of Task-Specific Knowledge ,"  The Accounting Review, 72-92.