审计事务所透明度报告与软技能培训的关系

IF 0.5 Q4 ECONOMICS
Burak Özdoğan, Ayşe Necef Yereli
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引用次数: 0

摘要

目的:本研究旨在确定和讨论在土耳其公司透明度报告范围内选定的一组审计公司的教育实践。方法:为解决基本研究问题,以52家审计事务所披露的透明度报告为样本,通过SPSS进行统计分析。结果:隶属于国际机构的审计事务所在内部提供相对较长的非技术或软技能教育。土耳其发布的透明度报告尚未标准化,审计公司需要系统地规划和丰富其教育项目,特别强调软技能。结论:审计公司将从投资发展非技术技能中获益,这不仅受到资金问题的限制,还受到其他尚未考虑的因素的限制。该研究还试图揭示透明度报告中审计事务所教育举措之间的相似性/差异性,并了解这些举措是否转化为一些有意义的关系和结果。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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 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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Ekonomski Vjesnik
Ekonomski Vjesnik ECONOMICS-
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