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Familiarity and Efficiency in Different Audit regimes: A Comparison between Tax Auditors and Financial Statement Auditors



Vienna University of Economics and Business is funding all data collection


Professor Ewald Aschauer Vienna University of Economics and Business


In the financial audit setting it is assumed that the current regulation leads to increased familiarity between the auditor and the auditee but also to higher efficiency of the audit process. However, little is known about how different environmental settings impact on the auditor selection, the audit process and audit quality.This study investigates the effects of different institutional settings and audit input factors (auditors' professional trait skepticism, auditors' professional identification, the auditor client relationship) on audit quality.


Surveying financial auditors and tax auditors in Germany and Austria