Nutter, Sarah E., Lillian F. Mills, and Casey M. Schwab. "The Effect of Political Sensitivity and Power on Taxes: Evidence from Federal Contractors." The Accounting Review 88, no. 3: 977–1005. https://doi.org/10.2308/accr-50368.
Nutter, Sarah E., and Anne M. Magro. "Evaluating the Strength of Evidence: How Experience Affects the Use of Analogical Reasoning and Configural Information Processing in Tax." The Accounting Review 87, no. 1: 291–312. https://doi.org/10.2308/accr-50368.
Nutter, Sarah, E. "Fair Value Accounting: An Age-Old Debate." Journal of Law, Economics, and Policy 6, no. 2: 185–192.