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Sarah E. Nutter

Charles E. Kern Professor

Affiliations: Accounting
Phone: 541-346-7577
Office: Lillis 386



Sarah E. Nutter is the Charles E. Kern Professor of Accounting and former dean of the Lundquist College of Business at the University of Oregon. She was previously dean and professor of accounting at George Mason University.

Nutter is a seasoned university administrator and professor with more than 25 years of experience in higher education. In addition to her deanships, Nutter has served at George Mason in the president's office as a member of the executive team, chairing the strategic visioning process for the university, and as chief of staff during a time of presidential transition. At the college level, she served as department chair and director of George Mason's executive MBA program.

An award-winning educator and researcher, Nutter has taught courses in accounting and taxation at every level and developed numerous executive education courses for governmental agencies and such companies as Oracle Corporation, General Dynamics, Time Warner, and Sallie Mae. Nutter's research focuses primarily on the impact of taxes and tax structures on individuals and businesses. She has been published in accounting and taxation journals including the Journal of Accounting and Economics, The Accounting Review, and the Journal of the American Taxation Association.

An experienced director, Nutter has served on numerous boards, including AACSB (Association to Advance Collegiate Schools of Business) International, Avamere Family of Companies (an Oregon-based assisted living, independent living, and home care company), Burke and Herbert Bank (Audit Committee and the Asset and Liability Management Committee), William A. Hazel, Incorporated (a large, privately held construction company based in Northern Virginia), Northern Virginia Chamber of Commerce Board, Association for Corporate Growth (ACG National Capital), and Fairfax City Economic Development Authority.

She has been recognized as one of the most influential women in Oregon and the greater Washington D.C. area by the Portland Business Journal and the Washington Business Journal for her extensive engagement with the business community and strategic university leadership.

Nutter's additional experience includes positions as an economist at the Internal Revenue Service, a faculty member at the University of Maryland-Overseas Division in Germany, and an instructor at Michigan State University.

Nutter received her doctorate in accounting and MBA from Michigan State University and a bachelor of science from Ferris State University.

Degree History:
  • PhD, Accounting, Michigan State University
  • MBA, Emphasis in Accounting and Finance, Michigan State University
  • BS, Accounting, Ferris State University
Professional Leadership:
  • Led residencies for graduate students to Singapore, Vietnam, China, Germany, and the Czech Republic
  • Developed executive education courses for governmental agencies and companies, including Oracle Corporation, Time Warner, and Sallie Mae
  • Economist at the Internal Revenue Service
  • Faculty member at the University of Maryland-Overseas Division in Germany
Honors and Awards:
  • Outstanding Faculty Award, Executive MBA Program, George Mason University School of Business, 1996, 2001, 2003, 2011, and 2013

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Areas of Expertise

  • Impact of taxes and taxation structures on individuals and businesses
  • Incentives and differences on institutional and individual behavior

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Journal Articles:

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.

May 2013

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.

January 2012

Nutter, Sarah, E. "Fair Value Accounting: An Age-Old Debate." Journal of Law, Economics, and Policy 6, no. 2: 185–192.

April 2010
Other Publications:

Unnava, H. Rao, and Sarah E. Nutter. "New Strategies for an Uncertain Future." AACSB Insights.

August 2022


  • "Adaptive Reasoning and Tax Research Performance," Behavioral Tax Symposium in Fairfax, Virginia

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In the News

Thanks to the generosity of alumni and friends, the Lundquist College raised more than $144 million during a multi-year campaign.
The Lundquist College secured its highest ranking in more than a decade on U.S. News and World Report’s Best Business Schools list for 2022.
The Lundquist College of Business is prioritizing career readiness.
The Association to Advance Collegiate Schools of Business (AACSB) has officially extended the Lundquist College of Business's accreditation in both business and accounting.
New funds are helping Lundquist College students manage the extra expenses that usually accompany experiential opportunities.
The Lundquist College boasts an impressive track record preparing the next generation of post-secondary educators, researchers, advisors, administrators, leaders, and scholars.
The Oregon MBA was honored by a third-best designation in The Princeton Review’s ranking of Best Green MBA programs
Thanks to private philanthropy, the college is responding to the current situation in ways that will strengthen our programming going forward.