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

37

DOWNLOADS
Rank 19,697

SSRN RANKINGS

Top 19,697

in Total Papers Downloads

4,520

SSRN CITATIONS
Rank 45,930

SSRN RANKINGS

Top 45,930

in Total Papers Citations

9

CROSSREF CITATIONS

8

Scholarly Papers (37)

Actions:
Email selected abstracts
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 816 (52,647)
Citation 2

Abstract:

Loading...

Propensity Score Matching, Weighted Least Squares, SAS

2.

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 435 (116,030)
Citation 1

Abstract:

Loading...

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

3.

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 427 (118,606)
Citation 1

Abstract:

Loading...

Auditor Changes, Auditor Tenure, Industry Specialization

4.

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

Number of pages: 50 Posted: 27 Sep 2019 Last Revised: 03 Mar 2023
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 412 (124,006)
Citation 3

Abstract:

Loading...

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

5.

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 306 (171,199)
Citation 2

Abstract:

Loading...

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

6.

Attention to Dividends, Inattention to Earnings?

Downloads 302 (173,538)
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 302 (172,460)
Citation 6

Abstract:

Loading...

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

Abstract:

Loading...

Dividends, Information environment, Earnings announcements, Earnings management

7.

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

Number of pages: 57 Posted: 15 Nov 2018 Last Revised: 21 Jul 2023
Trent Krupa and Steven Utke
University of Arkansas - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 253 (207,816)
Citation 2

Abstract:

Loading...

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

8.

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 240 (218,763)
Citation 2

Abstract:

Loading...

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

9.

Misconduct and Fundraising in Private Equity

University of Connecticut School of Business Research Paper No. 22-21
Number of pages: 65 Posted: 21 Nov 2022 Last Revised: 09 Nov 2023
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 235 (223,357)
Citation 2

Abstract:

Loading...

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

10.

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 174 (293,740)

Abstract:

Loading...

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

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: 64 Posted: 12 Mar 2020 Last Revised: 02 Jan 2023
Kose John, Trent Krupa and Steven Utke
New York University (NYU) - Department of Finance, University of Arkansas - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 167 (304,220)

Abstract:

Loading...

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

12.

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

Number of pages: 57 Posted: 28 Sep 2022 Last Revised: 01 Jun 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
Downloads 143 (345,988)
Citation 3

Abstract:

Loading...

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

13.

ESG Disclosures in Private Equity Fund Prospectuses and Fundraising Outcomes

Number of pages: 52 Posted: 09 Sep 2023
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 128 (376,781)

Abstract:

Loading...

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

14.

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 - Department of Accounting, University of Connecticut - Department of Accounting and Texas A&M University
Downloads 122 (393,091)

Abstract:

Loading...

Implicit Taxes, Tax Avoidance, Uncertain Tax Positions

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 105 (438,551)
Citation 2

Abstract:

Loading...

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

16.

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 - Department of Accounting, Colorado State University, Fort Collins - College of Business and University of Connecticut - Department of Accounting
Downloads 84 (503,474)

Abstract:

Loading...

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

17.

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 75 (542,266)

Abstract:

Loading...

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

18.

Audit Partners’ Cumulative Industry Experience and Audit Quality

Number of pages: 53 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 64 (585,854)

Abstract:

Loading...

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

19.

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: 23 Posted: 31 Aug 2022 Last Revised: 03 Jan 2023
Kose John, Trent Krupa and Steven Utke
New York University (NYU) - Department of Finance, University of Arkansas - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 32 (786,803)

Abstract:

Loading...

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

20.

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

Abstract:

Loading...

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

21.

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

Abstract:

Loading...

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

22.

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

Journal of Financial Reporting, forthcoming. 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 Aug 2023
Maria Borysoff (Nykyforovych), Paul Mason and Steven Utke
George Mason University, Baylor University and University of Connecticut - Department of Accounting

Abstract:

Loading...

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

23.

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

Abstract:

Loading...

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

24.

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

Abstract:

Loading...

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

25.

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

Abstract:

Loading...

Restatement, Bankruptcy, Information Transfer, Management Reputation

26.

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

Abstract:

Loading...

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

27.

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

Abstract:

Loading...

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

28.

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 A. 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

Abstract:

Loading...

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

29.

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

Abstract:

Loading...

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

30.

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

Abstract:

Loading...

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

31.

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

Abstract:

Loading...

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

32.

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

Downloads 0 (1,057,954)

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

Abstract:

Loading...

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

Abstract:

Loading...

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

33.

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

Abstract:

Loading...

Tax Planning, Goodwill Impairments, Tax Havens

34.

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

Abstract:

Loading...

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

35.

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

Abstract:

Loading...

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

36.

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

Abstract:

Loading...

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

37.

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

Abstract:

Loading...

Permanently Reinvested Earnings, Mandatory Disclosure, Voluntary Disclosure, Tax