Preliminary communication
https://doi.org/10.51680/ev.36.1.11
The nexus between transparency reports and soft skills training in audit firms
Burak Özdoğan
orcid.org/0000-0002-8504-5085
; Manisa Celal Bayar University, Faculty of Economics and Administrative Sciences, Manisa, Turkey
Ayşe Necef Yereli
; Manisa Celal Bayar University, Faculty of Economics and Administrative Sciences, Manisa, Turkey
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.
Keywords
transparency reporting; auditing; continuing education; audit revenue; soft skills
Hrčak ID:
305060
URI
Publication date:
19.6.2023.
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