Steven Utke

University of Connecticut - Department of Accounting

Assistant Professor

School of Business

Storrs, CT 06269-2041

United States

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 17,659

SSRN RANKINGS

Top 17,659

in Total Papers Downloads

2,865

SSRN CITATIONS

1

CROSSREF CITATIONS

4

Scholarly Papers (21)

1.

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

Number of pages: 58 Posted: 05 Jun 2015 Last Revised: 18 Sep 2019
Lisa A. Hinson and Steven Utke
University of Florida - Warrington College of Business Administration and University of Connecticut - Department of Accounting
Downloads 693 (38,359)

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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 464 (64,199)
Citation 1

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Propensity Score Matching, Weighted Least Squares, SAS

3.

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

Number of pages: 65 Posted: 13 Jan 2017 Last Revised: 07 Apr 2019
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
Downloads 295 (108,536)

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

4.

Financial Reporting Choices of Private Funds

Number of pages: 59 Posted: 28 Dec 2017 Last Revised: 13 Jun 2019
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 238 (135,162)
Citation 1

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

5.

The Financial Reporting Effects of Tax-Deductible Goodwill Impairments

Number of pages: 70 Posted: 01 Nov 2016 Last Revised: 07 Apr 2019
Sarah Khalil, Miles A. Romney and Steven Utke
University of Connecticut, Florida State University and University of Connecticut - Department of Accounting
Downloads 210 (152,365)

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

6.

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 202 (158,043)
Citation 2

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

7.

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 162 (192,302)

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Auditor Changes, Auditor Tenure, Industry Specialization

8.

Whose Taxes Matter? The Effects of Institutional Ownership on Dividend Payout Policy Around Tax Rate Changes

Number of pages: 57 Posted: 15 Nov 2018 Last Revised: 07 Jan 2020
Trent Krupa and Steven Utke
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 127 (234,350)

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

9.

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

Number of pages: 52 Posted: 27 Sep 2019
University of Wisconsin - Madison, University of Wisconsin - Madison - Department of Accounting and Information Systems, Indiana University - Kelley School of Business and University of Connecticut - Department of Accounting
Downloads 91 (295,526)

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

10.

Investor Taxes and Option Prices

Number of pages: 41 Posted: 11 Feb 2019 Last Revised: 13 Jan 2020
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting
Downloads 90 (297,552)

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Investor Taxes, Index Options, Option Pricing, Asset Pricing, Section 1256 Contracts

11.

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

Number of pages: 54 Posted: 20 Jun 2019
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting
Downloads 82 (315,231)
Citation 1

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

12.

Attention to Dividends, Inattention to Earnings?

Number of pages: 70 Posted: 19 Dec 2019
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 76 (332,150)

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dividends, information environment, earnings announcements

13.

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

University of Connecticut School of Business Research Paper No. 18-24
Number of pages: 40 Posted: 01 Jul 2018 Last Revised: 12 May 2019
University of Connecticut - Department of Accounting, University of Connecticut School of Business and University of Connecticut - Department of Accounting
Downloads 67 (353,426)

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

14.

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 43 (432,690)

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Restatement, Bankruptcy, Information Transfer, Management Reputation

15.

The Cost of Misaligned Tax Incentives: Evidence from Tax-Motivated Special Dividends

University of Connecticut School of Business Research Paper No. 20-05
Number of pages: 62 Posted: 12 Mar 2020 Last Revised: 27 Mar 2020
Trent Krupa and Steven Utke
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 25 (516,724)

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

16.

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

17.

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

18.

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

19.

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

20.

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

21.

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