Steven Utke

University of Connecticut - Department of Accounting

Associate Professor

School of Business

Storrs, CT 06269-2041

United States

http://www.steveutkedata.com/

SCHOLARLY PAPERS

28

DOWNLOADS
Rank 16,254

SSRN RANKINGS

Top 16,254

in Total Papers Downloads

4,414

SSRN CITATIONS

1

CROSSREF CITATIONS

11

Scholarly Papers (28)

1.

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

Number of pages: 75 Posted: 05 Jun 2015 Last Revised: 23 Sep 2021
Lisa A. Hinson and Steven Utke
University of Florida - Warrington College of Business Administration and University of Connecticut - Department of Accounting
Downloads 911 (36,670)

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

2.

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 720 (50,372)
Citation 2

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Propensity Score Matching, Weighted Least Squares, SAS

3.

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

Number of pages: 54 Posted: 09 Feb 2022 Last Revised: 28 May 2022
George Mason University, Baylor University and University of Connecticut - Department of Accounting
Downloads 420 (98,375)

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

4.

Financial Reporting Choices of Private Funds and Their Implications for Capital Formation

Number of pages: 63 Posted: 28 Dec 2017 Last Revised: 05 May 2020
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 338 (125,687)
Citation 1

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Audit choice, Financial statements, Internal controls, Capital formation, Private funds, Private equity, Venture capital, Hedge funds, Audit regulations

5.

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 321 (132,701)
Citation 1

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Auditor Changes, Auditor Tenure, Industry Specialization

6.

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

Number of pages: 46 Posted: 27 Sep 2019 Last Revised: 06 Apr 2022
Fordham University, University of Wisconsin - Madison - Department of Accounting and Information Systems, Indiana University - Kelley School of Business and University of Connecticut - Department of Accounting
Downloads 280 (152,892)
Citation 2

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

Attention to Dividends, Inattention to Earnings?

Number of pages: 62 Posted: 19 Dec 2019 Last Revised: 26 May 2021
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis - John M. Olin Business School and University of Connecticut - Department of Accounting
Downloads 261 (163,546)
Citation 1

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dividends, information environment, earnings announcements, earnings management

Attention to Dividends, Inattention to Earnings?

Review of Accounting Studies, forthcoming
Posted: 07 Sep 2021
Washington University in St. Louis - John M. Olin Business School, 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

8.

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 229 (186,231)
Citation 1

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

9.

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
Baylor University, University of Georgia School of Law, Baylor University and University of Connecticut - Department of Accounting
Downloads 214 (198,537)
Citation 3

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

10.

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

Number of pages: 52 Posted: 15 Nov 2018 Last Revised: 07 Jun 2022
Trent Krupa and Steven Utke
University of Arkansas - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 212 (200,247)
Citation 2

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

11.

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: 61 Posted: 12 Mar 2020 Last Revised: 15 Mar 2021
Trent Krupa and Steven Utke
University of Arkansas - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 118 (323,617)

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

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 112 (335,708)

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

13.

Sins of the Father: The Effect of a Parent Firm's Accounting Misconduct on Current and Former Subsidiaries

Number of pages: 58 Posted: 30 Jan 2020
Steven Utke and Jingyu Xu
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 100 (362,197)

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Restatement, Bankruptcy, Information Transfer, Management Reputation

14.

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

Number of pages: 15 Posted: 14 Jan 2022 Last Revised: 28 Jun 2022
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting
Downloads 79 (418,027)

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

15.

Do Acquirers Retain or Attract Customers Following Mergers and Acquisitions? Evidence from the Audit Industry

Number of pages: 61 Posted: 15 Sep 2020
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting
Downloads 64 (467,840)
Citation 1

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

16.

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 35 (599,207)

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

17.

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

18.

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

19.

Investor Taxes and Option Prices

The Journal of the American Taxation Association, forthcoming. Available at: https://doi.org/10.2308/JATA-2020-003
Posted: 11 Feb 2019 Last Revised: 27 May 2021
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

20.

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

The Journal of the American Taxation Association, forthcoming. Available at: https://doi.org/10.2308/JATA-19-016, University of Connecticut School of Business Research Paper No. 18-24
Posted: 01 Jul 2018 Last Revised: 18 Aug 2021
University of Connecticut - Department of Accounting, 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

21.

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 A. Plesko and Steven Utke
University of Arkansas - 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

22.

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 Indiana University - Kelley School of Business - Department of Accounting

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

23.

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

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
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
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

25.

Does Tax Deductibility Affect Goodwill Impairment Decisions?

The Journal of the American Taxation Association, forthcoming. Available at: https://doi.org/10.2308/JATA-2021-004
Posted: 01 Nov 2016 Last Revised: 29 Jul 2022
Sarah Khalil, Miles A. Romney and Steven Utke
University of Connecticut, Florida State University and University of Connecticut - Department of Accounting

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Tax Planning, Goodwill Impairments, Tax Havens

26.

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

27.

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

28.

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
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