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

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Názov: The nexus between transparency reports and soft skills training in audit firms
Autori: Özdoğan, Burak, Yereli, Ayşe Necef
Zdroj: Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues ; ISSN 1847-2206 (Online) ; ISSN 0353-359X (Print) ; ISSN-L 0353-359X ; CODEN EKVJEE ; Volume 36 ; Issue 1
Informácie o vydavateľovi: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek
Rok vydania: 2023
Zbierka: Hrčak - Portal of scientific journals of Croatia / Portal znanstvenih časopisa Republike Hrvatske
Predmety: transparency reporting, auditing, continuing education, audit revenue, soft skills
Popis: 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.
Druh dokumentu: article in journal/newspaper
Popis súboru: application/pdf
Jazyk: English
Relation: https://doi.org/10.51680/ev.36.1.11; https://hrcak.srce.hr/305060
DOI: 10.51680/ev.36.1.11
Dostupnosť: https://doi.org/10.51680/ev.36.1.11
https://hrcak.srce.hr/305060
https://hrcak.srce.hr/file/439850
Rights: info:eu-repo/semantics/openAccess ; EKONOMSKI VJESNIK / ECONVIEWS Review of contemporary business, entrepreneurship and economic issues requires the users to provide attribution to the place of original publication, prohibits commercial use of the work, and permits reuse of the work provided it has not been modified. Complete legal background of license is available at: http://creativecommons.org/licenses/by-nc-nd/4.0/legalcode Authors of papers for publishing in the journal agree under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Prístupové číslo: edsbas.6CB3FFDC
Databáza: BASE
Popis
Abstrakt: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.
DOI:10.51680/ev.36.1.11