The nexus between transparency reports and soft skills training in audit firms
The nexus between transparency reports and soft skills training in audit firms
Author(s): Burak Özdoğan, Ayşe Necef YereliSubject(s): Economy
Published by: Sveučilište Josipa Jurja Strossmayera u Osijeku, Ekonomski fakultet u Osijeku
Keywords: transparency reporting; auditing, continuing education; audit revenue; soft skills;
Summary/Abstract: 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.
- Issue Year: 36/2023
- Issue No: 1
- Page Range: 143-156
- Page Count: 14
- Language: English