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

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

Blaufus, K., Bock, J., Peuthert, B., & Schwäbe, A. N. (2025). The Effect of Individual Tax Auditor Characteristics on Tax Audit Efficiency—Implications for Auditor Training and Allocation. Journal of the American Taxation Association, DOI: https://doi.org/10.2308/JATA-2023-010.