Alissa, Walid; Capkun, Vedran; Jeanjean, Thomas; Suca, Nadja - In: Accounting, Organizations and Society 39 (2014) 7, pp. 495-510
We use a unique and confidential database of 15,392 tax audits performed by the Croatian Tax Administration during the 2002–2006 period to examine the impact of task complexity, auditor experience, and auditor effort on audit performance. We provide external validation to prior experimental...