Steven Utke

University of Connecticut - Department of Accounting

Assistant Professor

School of Business

Storrs, CT 06269-2041

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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Top 18,237

in Total Papers Downloads

2,336

CITATIONS

0

Scholarly Papers (12)

1.

Audit Quality and Specialist Tenure

Number of pages: 67 Posted: 07 Nov 2013 Last Revised: 27 Apr 2018
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 289 (45,965)

Abstract:

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

2.

Structural Equation Modeling in Archival Capital Markets Research

Number of pages: 60 Posted: 05 Jun 2015 Last Revised: 22 Nov 2017
Lisa A. Hinson and Steven Utke
University of Florida - Warrington College of Business Administration and University of Connecticut - Department of Accounting
Downloads 130 (43,994)

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

3.

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

Number of pages: 58 Posted: 06 Sep 2015 Last Revised: 06 May 2018
Steven Utke
University of Connecticut - Department of Accounting
Downloads 36 (147,797)

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

4.

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

For presentation at the National Tax Association 48th Annual Spring Symposium Program, Washington, D.C. (2018)
Number of pages: 32 Posted: 24 May 2018
Erin Henry, George A. Plesko and Steven Utke
University of Memphis, University of Connecticut School of Business and University of Connecticut - Department of Accounting
Downloads 0 (554,467)

Abstract:

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

5.

Financial Reporting Choices of Large Private Firms

Number of pages: 60 Posted: 28 Dec 2017
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 0 (224,877)

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

6.

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

Kelley School of Business Research Paper No. 17-66
Number of pages: 44 Posted: 05 Sep 2017 Last Revised: 04 Oct 2017
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
Downloads 0 (224,877)

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Tax Evasion, Tax Morale, Quality of Government

7.

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

Number of pages: 21 Posted: 23 Jul 2017
Steven Utke
University of Connecticut - Department of Accounting
Downloads 0 (190,236)

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

8.

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

Number of pages: 43 Posted: 10 May 2017
Steven Utke
University of Connecticut - Department of Accounting
Downloads 0 (125,569)

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Propensity Score Matching, Weighted Least Squares, SAS

9.

Do Investors Adjust Balance Sheet Ratios for Accounting-Based Timing Distortions? Evidence from Cash Flow Hedges

Number of pages: 53 Posted: 13 Jan 2017 Last Revised: 06 Sep 2017
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting, University of Nebraska at Lincoln and University of Connecticut - Department of Accounting
Downloads 0 (138,701)

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10.

The Financial Reporting Effects of Tax-Deductible Goodwill Impairments

Number of pages: 64 Posted: 01 Nov 2016 Last Revised: 02 Apr 2018
University of Connecticut, Florida State University and University of Connecticut - Department of Accounting
Downloads 0 (180,635)

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Tax Havens, Goodwill, Impairments, Write-Offs, Book-Tax Conformity, Tax Planning, Tax Avoidance

11.

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, Indiana University - Kelley School of Business - Department of Accounting and University of Connecticut - Department of Accounting

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Permanently Reinvested Earnings, Mandatory Disclosure, Voluntary Disclosure, Tax

12.

Does Shareholder Voting Matter? Evidence from the Takeover Market

Wake Forest Law Review, Vol. 53, No. 1, 2018
Posted: 29 Sep 2016
Baylor University, University of Georgia School of Law, Baylor University and University of Connecticut - Department of Accounting

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