Steven Utke

University of Connecticut - Department of Accounting

Associate Professor

School of Business

Storrs, CT 06269-2041

United States

http://www.steveutkedata.com/

  • University of Connecticut - Department of Accounting

SCHOLARLY PAPERS

39

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35

Scholarly Papers (39)

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1.

Propensity Score Matching with Replacement Using Weighted Least Squares: SAS Code and Macros

Number of pages: 44 Posted: 10 May 2017 Last Revised: 03 Jul 2019
Steven Utke
University of Connecticut - Department of Accounting
Downloads 881 (56,099)
Citation 2

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Propensity Score Matching, Weighted Least Squares, SAS

2.

Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?

Number of pages: 52 Posted: 27 Sep 2019 Last Revised: 19 Aug 2024
Zachary King, Dan Lynch, Bridget Stomberg and Steven Utke
Wisconsin School of Business, University of Wisconsin-Madison - Department of Accounting and Information Systems, Indiana University - Kelley School of Business and University of Connecticut - Department of Accounting
Downloads 515 (112,088)
Citation 3

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Mergers and Acquisitions, Goodwill, Tax, Impairment, Intangible, Earnings Quality

3.

Does Accounting Matter for Capital Formation? Determinants and Consequences of Private Equity Fund Financial Reporting Choices

Number of pages: 66 Posted: 28 Dec 2017 Last Revised: 28 Oct 2023
Jennifer J. Gaver, Paul Mason and Steven Utke
University of Georgia - J. M. Tull School of Accounting, Terry College of Business, Baylor University and University of Connecticut - Department of Accounting
Downloads 505 (114,801)
Citation 1

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Audit choice, GAAP choice, Capital formation, Private equity, Venture capital, SEC regulations

4.

Calculating Auditor Industry Specialist Tenure: Code from Gaver and Utke (2019)

Number of pages: 16 Posted: 01 Aug 2018 Last Revised: 03 Jul 2019
Steven Utke
University of Connecticut - Department of Accounting
Downloads 478 (122,574)
Citation 1

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Auditor Changes, Auditor Tenure, Industry Specialization

5.

Does Mandatory Disclosure Matter for Private Equity Funds?

University of Connecticut School of Business Research Paper No. 22-21
Number of pages: 67 Posted: 21 Nov 2022 Last Revised: 05 Nov 2024
Feng Jiang, Paul Mason, Yiming Qian and Steven Utke
University at Buffalo - School of Management, Baylor University, University of Connecticut - Department of Finance and University of Connecticut - Department of Accounting
Downloads 417 (144,165)
Citation 5

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Private Equity, Buyout Funds, Venture Capital, Misconduct, Mandatory Disclosure, Fundraising, Institutional Investors

6.

ESG Disclosures in Private Equity Fund Filings and Fundraising Outcomes

Number of pages: 61 Posted: 09 Sep 2023 Last Revised: 03 Apr 2024
John L. Campbell, Owen Davidson, Paul Mason and Steven Utke
University of Georgia - J.M. Tull School of Accounting, Baylor University - Hankamer School of Business, Baylor University and University of Connecticut - Department of Accounting
Downloads 410 (147,007)
Citation 2

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Private Equity, Buyout Funds, Venture Capital, ESG, Disclosure, Environmental, Social, Governance, Fundraising

7.

Do Seasoned Industry Specialists Provide Higher Audit Quality? A Response

Number of pages: 31 Posted: 12 Jan 2021 Last Revised: 01 Apr 2021
Jennifer J. Gaver and Steven Utke
University of Georgia - J. M. Tull School of Accounting, Terry College of Business and University of Connecticut - Department of Accounting
Downloads 353 (173,662)
Citation 3

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Audit Quality, Industry Specialization, Auditor Tenure, Statistical Inference, Auditor Changes

8.

Attention to Dividends, Inattention to Earnings?

Downloads 335 (183,788)
Citation 6

Attention to Dividends, Inattention to Earnings?

Number of pages: 62 Posted: 19 Dec 2019 Last Revised: 26 May 2021
Charles (Chad) Ham, Zachary Kaplan and Steven Utke
Indiana University - Kelley School of Business, Washington University in St. Louis - John M. Olin Business School and University of Connecticut - Department of Accounting
Downloads 335 (182,247)
Citation 6

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dividends, information environment, earnings announcements, earnings management

Attention to Dividends, Inattention to Earnings?

Review of Accounting Studies, Vol. 28, No. 1, March 2023. Available at: https://doi.org/10.1007/s11142-021-09642-4
Posted: 07 Sep 2021 Last Revised: 30 Jan 2023
Charles (Chad) Ham, Zachary Kaplan and Steven Utke
Indiana University - Kelley School of Business, Washington University in St. Louis - John M. Olin Business School and University of Connecticut - Department of Accounting

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Dividends, Information environment, Earnings announcements, Earnings management

9.

Whose Taxes Matter for Dividend Payout Policy? Insiders versus Institutional Owners

Number of pages: 59 Posted: 15 Nov 2018 Last Revised: 25 Jul 2024
Trent Krupa and Steven Utke
University of Arkansas, Fayetteville - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 301 (206,081)
Citation 2

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Dividend Payout Policy, Institutional Ownership, Monitoring, Tax-Sensitivity, Shareholder-Level Taxes, JGTRRA

10.

Does Shareholder Voting Matter? Evidence from the Takeover Market

Wake Forest Law Review, Vol. 53, No. 1, 2018, University of Georgia School of Law Legal Studies Research Paper No. 2018-26
Number of pages: 54 Posted: 29 Sep 2016 Last Revised: 17 Aug 2018
Paul Mason, Usha Rodrigues, Mike Stegemoller and Steven Utke
Baylor University, University of Georgia School of Law, Baylor University and University of Connecticut - Department of Accounting
Downloads 265 (234,915)
Citation 2

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Mergers, Acquisitions, Corporate Governance, Shareholder Voting, Shareholder Rights, Shareholder Approval, Stock Exchange Rules, Method of Payment

11.

Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers

Number of pages: 52 Posted: 28 Sep 2022 Last Revised: 16 Oct 2024
Peter D. Easton, Stephannie Larocque, Paul Mason and Steven Utke
University of Notre Dame - Department of Accountancy, University of Notre Dame - Mendoza College of Business, Baylor University and University of Connecticut - Department of Accounting
Downloads 233 (266,788)
Citation 4

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Private Equity, Monitoring, Fair Value, Net Asset Values, Financial Reporting, Valuation Specialists

12.

Mark-to-Market (or Wealth) Taxation in the U.S.: Evidence from Options

Number of pages: 52 Posted: 02 Aug 2021
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting
Downloads 221 (280,692)
Citation 1

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Investor Taxes, Mark-to-Market Taxation, Wealth Taxes, Estate Taxes, Index Options, Asset Pricing, Section 1256 Contracts

13.

The Cost of Misaligned Incentives: Evidence from the Funding Sources and Real Effects of Tax-Motivated Dividends

University of Connecticut School of Business Research Paper No. 20-05
Number of pages: 60 Posted: 12 Mar 2020 Last Revised: 18 Dec 2024
Kose John, Trent Krupa and Steven Utke
New York University (NYU) - Leonard N. Stern School of Business, University of Arkansas, Fayetteville - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 209 (295,800)

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Investment, Agency Costs, Tax-Sensitivity, Dividend Payout Policy, Institutional Ownership, Shareholder-Level Taxes, JGTRRA, ATRA

14.

There is No Carried Interest Loophole

Number of pages: 23 Posted: 28 Jun 2024 Last Revised: 29 Dec 2024
Steven Utke
University of Connecticut - Department of Accounting
Downloads 200 (308,239)

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Venture Capital, Private Equity, Hedge Funds, Investor Taxes, Pass-Throughs, Partnerships, Carried Interest

15.

Audit Partners' Cumulative Industry Experience and Audit Quality

Number of pages: 56 Posted: 10 Jul 2023
Naman Desai, Birendra K. Mishra, Siddharth Purohit and Steven Utke
Independent, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University College Dublin (UCD) - UCD School of Business and University of Connecticut - Department of Accounting
Downloads 180 (341,056)

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auditor expertise, auditor experience, industry expertise, audit partners, audit quality, discretionary accruals, cost of debt, ERCs

16.

The Benefits of Uncertainty: Uncertain Tax Strategies and Implicit Taxes

Kelley School of Business Research Paper No. 2023-4347999
Number of pages: 52 Posted: 07 Feb 2023
Trent Krupa, Steven Utke and Brian Williams
University of Arkansas, Fayetteville - Department of Accounting, University of Connecticut - Department of Accounting and Texas A&M University
Downloads 176 (346,065)

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Implicit Taxes, Tax Avoidance, Uncertain Tax Positions

17.

Can Audit Industry Market Share be Bought? Evidence from Audits in the Private Equity and Hedge Fund Industry

Number of pages: 56 Posted: 15 Sep 2020
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting
Downloads 143 (412,261)
Citation 3

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Auditor Market Share, Industry Specialization, Auditor Changes, Hedge Funds, Private Equity, Venture Capital, Professional Services Firms, Mergers and Acquisitions

18.

Do Corporate Taxes Impede Merger and Acquisition Activity? Evidence from Private Corporations

Number of pages: 51 Posted: 11 Feb 2023
Erin Henry, Jennifer Luchs-Nunez and Steven Utke
University of Arkansas, Fayetteville - Department of Accounting, Colorado State University, Fort Collins - College of Business and University of Connecticut - Department of Accounting
Downloads 123 (463,785)

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S corporations; Corporate tax; Mergers; Asset sales; Tax policy; Lock-in effect; ARRA; ATRA; SBJA; PATH Act

19.

Commentary on the SEC’s Proposal to Mandate Private Fund Adviser Audits

Number of pages: 3 Posted: 29 Mar 2022
Steven Utke and Paul Mason
University of Connecticut - Department of Accounting and Baylor University
Downloads 100 (540,040)

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Private Funds, Private Equity, Venture Capital, Audit Choice, GAAP, Financial Statements

20.

Organizational Form Choices for Venture Capital-Backed Startups: Making C-Corporations Great Again?

Number of pages: 57 Posted: 12 Apr 2024
Steven Utke and Paul Mason
University of Connecticut - Department of Accounting and Baylor University
Downloads 77 (632,709)

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Venture Capital, Investor Taxes, Startups, Organizational Form, Pass Throughs, Partnerships, C Corporations, TCJA

21.

Online Appendix to: The Cost of Misaligned Incentives: Evidence From the Funding Sources and Real Effects of Tax-Motivated Dividends

University of Connecticut School of Business Research Paper No. 20-20
Number of pages: 16 Posted: 31 Aug 2022 Last Revised: 18 Dec 2024
Kose John, Trent Krupa and Steven Utke
New York University (NYU) - Leonard N. Stern School of Business, University of Arkansas, Fayetteville - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 54 (754,260)

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Investment, Agency Costs, Tax-Sensitivity, Dividend Payout Policy, Institutional Ownership, Shareholder-Level Taxes, JGTRRA, ATRA

22.

Monitoring in Private Equity

The Palgrave Encyclopedia of Private Equity, 2023. Available at: https://doi.org/10.1007/978-3-030-38738-9_116-1
Posted: 25 May 2023 Last Revised: 10 Aug 2023
Peter D. Easton, Stephannie Larocque, Paul Mason and Steven Utke
University of Notre Dame - Department of Accountancy, University of Notre Dame - Mendoza College of Business, Baylor University and University of Connecticut - Department of Accounting

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Private equity, Governance, Monitoring, Institutional investors, Auditors, Net asset values, Valuation specialists, Agency costs

23.

Private Equity Secondary Markets

The Palgrave Encyclopedia of Private Equity, 2023. Available at: https://doi.org/10.1007/978-3-030-38738-9_62-1
Posted: 28 Apr 2023 Last Revised: 10 Aug 2023
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting

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Private equity, Secondary market for private equity funds, Liquidity, Transaction costs, Limited partner trading, Private equity market intermediaries

24.

Understanding Private Equity Funds: A Guide to Private Equity Research in Accounting

Journal of Financial Reporting, Vol. 9, No. 1, Spring 2024. Available at: https://doi.org/10.2308/JFR-2022-012, George Mason University School of Business Research Paper
Posted: 09 Feb 2022 Last Revised: 29 Apr 2024
Maria Borysoff (Nykyforovych), Paul Mason and Steven Utke
George Mason University - Department of Accounting, Baylor University and University of Connecticut - Department of Accounting

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Private Equity, Financial Reporting, Disclosure, Governance, Fair Value, Organizational Structure

25.

Private Equity Fund Pricing in Secondary Markets: Effects of Taxes and Fund Structure

Journal of Alternative Investments, Vol. 25, No. 4, Spring 2023. Available at: https://doi.org/10.3905/jai.2023.1.182
Posted: 14 Jan 2022 Last Revised: 03 Apr 2023
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting

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Private equity, Secondary market for private equity funds, Liquidity, Tax, Transaction costs, Organizational structure, Alternative investment vehicles

26.

Common Institutional Ownership and Earnings Management

Contemporary Accounting Research, Vol. 38, No. 1, Spring 2021
Posted: 17 Aug 2020 Last Revised: 15 Mar 2021
Santhosh Ramalingegowda, Steven Utke and Yong Yu
University of Georgia - Terry College of Business, University of Connecticut - Department of Accounting and University of Texas at Austin

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institutional investors, common ownership, earnings management, monitoring, externality, blockholdings

27.

Sins of the Father: The Effect of Parent Firms’ Accounting Misconduct on Current and Former Subsidiaries

Posted: 30 Jan 2020 Last Revised: 30 Aug 2023
Alina Lerman, Steven Utke and Jingyu Xu
University of Connecticut - Department of Accounting, University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting

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Restatement, Bankruptcy, Information Transfer, Management Reputation

28.

The Structure of Private Funds, Their Relation to Private Firms, and the Implications for Accounting, Economics, and Finance Research

Posted: 20 Jun 2019 Last Revised: 29 Jun 2022
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting

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Private Funds, Private Firms, Liquidity, Financial Reporting, Governance

29.

Investor Taxes and Option Prices

The Journal of the American Taxation Association, Vol. 44, No. 2, Fall 2022. Available at: https://doi.org/10.2308/JATA-2020-003
Posted: 11 Feb 2019 Last Revised: 12 Dec 2022
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting

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Investor Taxes, Tax Capitalization, Index Options, Option Pricing, Asset Pricing, Tax Clienteles, Section 1256 Contracts

30.

Market and Firm Reaction to Targeted Tax Benefits: Evidence From the Tax Reform Act of 1986

The Journal of the American Taxation Association, Vol. 44, No. 2, Fall 2022. Available at: https://doi.org/10.2308/JATA-19-016
Posted: 01 Jul 2018 Last Revised: 12 Dec 2022
Jennifer Luchs-Nunez, George Plesko and Steven Utke
Colorado State University, Fort Collins - College of Business, University of Connecticut School of Business and University of Connecticut - Department of Accounting

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Rifle-Shot Provision, Tax Policy, Tax Reform Act of 1986, Corporate Tax

31.

Tax Policy and Organizational Form: Assessing the Effects of the Tax Cuts and Jobs Act of 2017

National Tax Journal, Vol. 71, No. 4, 2018
Posted: 24 May 2018 Last Revised: 01 Dec 2018
Erin Henry, George Plesko and Steven Utke
University of Arkansas, Fayetteville - Department of Accounting, University of Connecticut School of Business and University of Connecticut - Department of Accounting

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organizational form, pass-through, corporate tax, tax rates

32.

Why Pay Our Fair Share? How Perceived Influence Over Laws Affects Tax Evasion

The Journal of the American Taxation Association, Vol. 42, No. 1, Spring 2020, Kelley School of Business Research Paper No. 17-66
Posted: 05 Sep 2017 Last Revised: 18 Mar 2020
Paul Mason, Steven Utke and Brian Williams
Baylor University, University of Connecticut - Department of Accounting and Texas A&M University

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Tax Evasion, Tax Morale, Quality of Government, Perceived Influence, Procedural Fairness

33.

Miscodings in Compustat's Auditor Variable: Issues, Identification, and Correction

Advances in Accounting, Vol. 43, November 2018
Posted: 23 Jul 2017 Last Revised: 02 Nov 2018
Steven Utke
University of Connecticut - Department of Accounting

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Auditor changes, Auditor tenure, Industry specialization, Big 4, Data integrity, Compustat

34.

Do Debt Investors Adjust Financial Statement Ratios when Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges

Downloads 0 (1,272,020)

Do Debt Investors Adjust Financial Statement Ratios when Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges

Contemporary Accounting Research, Vol. 38, No. 3, Fall 2021, Available at: https://doi.org/10.1111/1911-3846.12656
Posted: 13 Jan 2017 Last Revised: 08 Sep 2021
John L. Campbell, Jenna D'Adduzio, Jimmy Downes and Steven Utke
University of Georgia - J.M. Tull School of Accounting, University of British Columbia - Sauder School of Business, University of Nebraska at Lincoln and University of Connecticut - Department of Accounting

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Financial statement analysis; Ratio analysis; Derivatives and hedging; Cash flow hedges; Cost of capital

Do Debt Investors Adjust Financial Statement Ratios when Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges

Contemporary Accounting Research, Vol. 38, No. 3, Fall 2021, Available at: https://doi.org/10.1111/1911-3846.12656
Posted: 12 Jan 2021 Last Revised: 08 Sep 2021
John L. Campbell, Jenna D'Adduzio, Jimmy Downes and Steven Utke
University of Georgia - J.M. Tull School of Accounting, University of British Columbia - Sauder School of Business, University of Nebraska at Lincoln and University of Connecticut - Department of Accounting

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financial statement analysis, ratio analysis, accounting distortions, derivatives and hedging, cost of capital

35.

Does Tax Deductibility Affect Goodwill Impairment Decisions?

The Journal of the American Taxation Association, Vol. 45, No. 2, Fall 2023. Available at: https://doi.org/10.2308/JATA-2021-004
Posted: 01 Nov 2016 Last Revised: 26 Sep 2023
Sarah Khalil, Miles A. Romney and Steven Utke
University of Connecticut, Florida State University - College of Business and University of Connecticut - Department of Accounting

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Tax Planning, Goodwill Impairments, Tax Havens

36.

The Effect of Shareholder-Level Taxes on Organizational Form and Stock Ownership: Evidence from Equity Carve-Outs of Master Limited Partnerships

The Accounting Review, Vol. 94, No. 1, January 2019
Posted: 06 Sep 2015 Last Revised: 16 Mar 2019
Steven Utke
University of Connecticut - Department of Accounting

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Organizational Form, Master Limited Partnerships, Equity Carve-Outs, Tax-Sensitivity, Shareholder-Level Taxes, Tax Clienteles

37.

Structural Equation Modeling in Archival Capital Markets Research: An Empirical Application to Disclosure and Cost of Capital

Journal of Financial Reporting, Vol. 8, No. 2, Fall 2023. Available at: https://doi.org/10.2308/JFR-2019-0021
Posted: 05 Jun 2015 Last Revised: 08 Nov 2023
Lisa A. Hinson and Steven Utke
University of Florida - Warrington College of Business Administration and University of Connecticut - Department of Accounting

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Structural Equation Modeling, Voluntary Disclosure, Information Asymmetry, Earnings Quality, Cost of Capital

38.

Audit Quality and Specialist Tenure

The Accounting Review, Vol. 94, No. 3, May 2019
Posted: 07 Nov 2013 Last Revised: 03 Jul 2019
Jennifer J. Gaver and Steven Utke
University of Georgia - J. M. Tull School of Accounting, Terry College of Business and University of Connecticut - Department of Accounting

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Audit Quality, Industry Specialization, Auditor Tenure, Discretionary Accruals, Book-Tax Differences, Auditor Changes, Propensity Score Matching

39.

Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings

Accounting Review, Vol. 90, No. 1, January 2015
Posted: 13 Jun 2013 Last Revised: 08 Jan 2015
Benjamin C. Ayers, Casey M. Schwab and Steven Utke
University of Georgia, University of North Texas and University of Connecticut - Department of Accounting

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Permanently Reinvested Earnings, Mandatory Disclosure, Voluntary Disclosure, Tax