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The Effect of Individual Tax Auditor Characteristics on Tax Audit Efficiency—Implications for Auditor Training and Allocation

Kay Blaufus et al.

Journal of the American Taxation Association2025https://doi.org/10.2308/jata-2023-010article
AJG 3ABDC A
Weight
0.41

Abstract

Using a survey of tax auditors concerning 791 audited firms, this study examines which auditor characteristics are most important for tax audit efficiency and how auditor assignment based on case complexity can improve efficiency. We find that theoretical knowledge acquired through training courses and soft skills, such as work motivation, stress resistance, and professional skepticism, are equally important predictors of tax audit efficiency. This finding shows that the education of tax auditors should include soft skills training. Moreover, we demonstrate that auditors’ work motivation and, most notably, practical knowledge gained through both general and firm-specific experience play a significantly greater role in complex cases than in less complex cases. Therefore, considering these individual auditor characteristics when assigning auditors to cases can improve tax audit efficiency. Thus, our results have several implications for auditor recruitment, training, and allocation to increase the efficiency of tax audits. Data Availability: Due to their confidentiality, we are not allowed to publish the data. JEL Classifications: H25; M42; M53; J24.

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https://doi.org/https://doi.org/10.2308/jata-2023-010

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@article{kay2025,
  title        = {{The Effect of Individual Tax Auditor Characteristics on Tax Audit Efficiency—Implications for Auditor Training and Allocation}},
  author       = {Kay Blaufus et al.},
  journal      = {Journal of the American Taxation Association},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/jata-2023-010},
}

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.