THE NEXUS BETWEEN TRANSPARENCY REPORTS AND SOFT SKILLS TRAINING IN AUDIT FIRMS

Authors

DOI:

https://doi.org/10.51680/ev.36.1.11

Keywords:

transparency reporting, Auditing, Continuing Education, Audit Revenue, Soft Skills

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.

Author Biography

Ayşe Necef Yereli, Manisa Celal Bayar University

Professor of Accounting at Manisa Celal Bayar University

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Published

2023-06-19

How to Cite

Özdoğan, B., & Yereli, A. N. (2023). THE NEXUS BETWEEN TRANSPARENCY REPORTS AND SOFT SKILLS TRAINING IN AUDIT FIRMS. Ekonomski vjesnik/Econviews - Review of Contemporary Business, Entrepreneurship and Economic Issues, 36(1), 143–156. https://doi.org/10.51680/ev.36.1.11

Issue

Vol. 36 No. 1 (2023)

Section

PRELIMINARY COMMUNICATION

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