The Effect of Individual Tax Auditor Characteristics on Tax Audit Efficiency—Implications for Auditor Training and Allocation
基于791家被审计企业的调查数据，研究了哪些审计师特征对税务审计效率最重要，以及根据案件复杂程度分配审计师如何提升效率。
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.