Sara Cushing
Score concordance tables are widely used by higher education institutions to compare scores from different English language proficiency tests, yet their validity depends on the extent to which the tests measure comparable constructs. This study examines the content comparability of the International English Language Testing System (IELTS) Academic and TOEFL iBT® tests in the context of a recent co-sponsored score concordance study. Moving beyond score correlations, the analysis compares test content across the four language skills—reading, listening, writing, and speaking—using published research, official test documentation, and publicly available sample materials. The comparison is framed by the validity frameworks adopted by each test provider and focuses on task characteristics, linguistic demands, response formats, and scoring criteria. Results indicate substantial overlap in the constructs assessed by both tests, particularly in reading and writing, where tasks target similar academic language skills and are evaluated using comparable criteria. More pronounced differences emerge in listening and speaking, with TOEFL iBT placing greater emphasis on academic content, integrated skills, and pragmatic inference, while IELTS includes more general listening contexts and examiner-mediated interaction in speaking. Despite these differences, both tests provide multiple opportunities for test takers to engage with extended discourse and demonstrate receptive and productive language abilities. Overall, the findings support the use of score concordance tables between IELTS Academic and TOEFL iBT, while emphasizing the need for cautious interpretation and recognition that scores should not be treated as fully interchangeable. Suggested citation: Cushing, S. T. (2026). Beyond score correlations: A content comparison of IELTS Academic and TOEFL iBT® tests in the context of a score concordance study (TOEFL Research Report No. RR-107). ETS. https://doi.org/10.64634/qercg225