The nexus between transparency reports and soft skills training in audit firms

Purpose: This study aims to identify and discuss educational practices of a selected set of audit firms operating in Turkey within the scope of corporate transparency reports. Methodology: To address the basic research question, a sample of 52 audit firm disclosures in transparency reports are exa...

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Main Authors: Burak Özdoğan, Ayşe Necef Yereli
Format: Article
Language:English
Published: Faculty of Economics and Business in Osijek 2023-01-01
Series:Ekonomski Vjesnik
Subjects:
Online Access:https://hrcak.srce.hr/file/439850
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author Burak Özdoğan
Ayşe Necef Yereli
author_facet Burak Özdoğan
Ayşe Necef Yereli
author_sort Burak Özdoğan
collection DOAJ
description Purpose: This study aims to identify and discuss educational practices of a selected set of audit firms operating in Turkey within the scope of corporate transparency reports. Methodology: To address the basic research question, a sample of 52 audit firm disclosures in transparency reports are examined, and statistical analyses are conducted through SPSS. Results: Audit firms affiliated with international bodies provide comparatively longer periods of non-technical or soft skills education in-house. Transparency reports published in Turkey are yet to be standardized, and audit firms are to systematically plan and enrich their education programs with a particular emphasis on soft skills. Conclusion: Audit firms would gain from investing in the development of non-technical skills, which is not only limited by monetary concerns but also by other factors yet to be considered. The study also attempts to uncover any similarity/difference among audit firms’ educational initiatives identified in transparency reports, and understand whether these initiatives translate into some meaningful relationships and outcomes.
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spelling doaj.art-5c117a3c246b4e4181e0fb60d32db6982024-04-15T18:41:10ZengFaculty of Economics and Business in OsijekEkonomski Vjesnik0353-359X1847-22062023-01-0136114315610.51680/ev.36.1.11The nexus between transparency reports and soft skills training in audit firmsBurak Özdoğan0Ayşe Necef Yereli1Manisa Celal Bayar University, Faculty of Economics and Administrative Sciences, Manisa, TurkeyManisa Celal Bayar University, Faculty of Economics and Administrative Sciences, Manisa, TurkeyPurpose: This study aims to identify and discuss educational practices of a selected set of audit firms operating in Turkey within the scope of corporate transparency reports. Methodology: To address the basic research question, a sample of 52 audit firm disclosures in transparency reports are examined, and statistical analyses are conducted through SPSS. Results: Audit firms affiliated with international bodies provide comparatively longer periods of non-technical or soft skills education in-house. Transparency reports published in Turkey are yet to be standardized, and audit firms are to systematically plan and enrich their education programs with a particular emphasis on soft skills. Conclusion: Audit firms would gain from investing in the development of non-technical skills, which is not only limited by monetary concerns but also by other factors yet to be considered. The study also attempts to uncover any similarity/difference among audit firms’ educational initiatives identified in transparency reports, and understand whether these initiatives translate into some meaningful relationships and outcomes.https://hrcak.srce.hr/file/439850transparency reportingauditingcontinuing educationaudit revenuesoft skills
spellingShingle Burak Özdoğan
Ayşe Necef Yereli
The nexus between transparency reports and soft skills training in audit firms
Ekonomski Vjesnik
transparency reporting
auditing
continuing education
audit revenue
soft skills
title The nexus between transparency reports and soft skills training in audit firms
title_full The nexus between transparency reports and soft skills training in audit firms
title_fullStr The nexus between transparency reports and soft skills training in audit firms
title_full_unstemmed The nexus between transparency reports and soft skills training in audit firms
title_short The nexus between transparency reports and soft skills training in audit firms
title_sort nexus between transparency reports and soft skills training in audit firms
topic transparency reporting
auditing
continuing education
audit revenue
soft skills
url https://hrcak.srce.hr/file/439850
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