Quotation Petutschnig, Matthias, Aschauer, Ewald. 2016. Antecedents of Interpersonal Trust in Tax Audits. ATA Midyear Meeting, Orlando, Vereinigte Staaten/USA, 26.02-27.02.




Using a survey of 154 tax auditors (civil servants) we study the development of interpersonal trust between tax auditors and taxpayers during the course of a tax audit. Although the concepts of mutual trust, understanding and transparency are centrepieces of so-called enhanced relationship tax-compliance programs that have recently been developed worldwide the issue of interpersonal trust between the involved parties has been neglected by prior research. Drawing on insights from financial auditing research we investigate auditors individual trait characteristics, auditees behaviour during the conduct of the audit, and the level of conflict. We find that interpersonal trust develops independently from auditors professional scepticism, while auditors professional identification even promotes interpersonal trust. Further, it shows that also in a tax audit environment auditors trust increases with the information quality and less opportunistic behaviour of the auditee, and in a low-conflict relationship. In addition to the theoretical contributions, the findings have practical implications for tax auditors and auditees.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Paper presented at an academic conference or symposium
Language English
Title Antecedents of Interpersonal Trust in Tax Audits
Event ATA Midyear Meeting
Year 2016
Date 26.02-27.02
Country United States/USA
Location Orlando
URL http://aaahq.org/Meetings/2016/ATA-Midyear-Meeting/Program


Petutschnig, Matthias (Details)
Aschauer, Ewald (JKU Linz, Austria)
Business Taxation Group AB (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
5327 Accounting (Details)
5328 Auditing and trusts (Details)
5349 Business taxation (Details)
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