Transparency report delay and disclosure by Croatian audit firms

Čular, Marko

doi:10.17535/crorr.2017.0019

Cited by 6 publications

(2 citation statements)

References 3 publications

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“…In effect, the authors consider that the Croatian TR are not in accordance to EU legislation. Cular (2017) studied the TR contents of audit firms in Croatia, and found out that only 32% are considered to be transparent. Zorio-Grima et al (2017) analyzed the TR published in Spain in 2010 and 2013.…”

Section: Theory and Literature Reviewmentioning

confidence: 99%

Transparency in the transparency reports: Empirical evidence from Portugal

Almeida

Silva

Viseu

2022

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Purpose: The purpose of this research is to analyze the degree of TR transparency and its relation with the audit firm size, fees, either from audit services, or from other services, and with the human capital.Design/methodology/approach: In this study we considered 282 audit firms, and our final sample includes 268 transparency reports from 2013 through 2017. For this period under analysis, audit firms financial information, human resources information and transparency reports were collected. TR report information was divided in four types of information: Mandatory Information I, Mandatory Information II, Voluntary Information and Extra Information. These indexes measure the fulfillment of each information on the total of information considered in each index. Firstly, a descriptive statistical analysis of the dataset was performed, for them to address the research questions, multivariate analysis was considered.Findings: Our results show a high level of transparency regarding mandatory information I, but a lower accomplishment regarding all other information. In general, the auditor experience, the number of auditors, the number of PIE clients and percentage of extra audit services have a significant impact on the information disclosed in the TR.Originality/value: Our paper contributes to the current literature by assessing the influence that human capital has on the information disclosed in the transparency reports. As far as the authors know, this an original contribution of the paper.

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Section: Theory and Literature Reviewmentioning

confidence: 99%

Transparency in the transparency reports: Empirical evidence from Portugal

Almeida

Silva

Viseu

2022

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“…Transparency reporting allows audit firms to provide accurate and timely information to stakeholders regarding their audit policies and procedures (La Rosa et al, 2019). Corporate transparency practices are also considered to be effective in addressing the erosion of trust in independent audit mechanisms driven largely by recent large-scale corporate scandals (Čular, 2017;Pivac & Čular, 2012). Previous research recommends transparency reports as a fruitful platform for investigating the multifaceted effects of continuing education practices (Fu et al, 2015), and that transparency reports could operate as a system of restrictions on audit firms to ensure operational efficiency (Girdhar & Jeppesen, 2018).…”

Section: Introductionmentioning

confidence: 99%

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

Özdoğan

Yereli

2023

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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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An investigation of the Iranian audit firms’ transparency: evidence from an Islamic context

Asnaashari,

Safarzadeh

2023

JIABR

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Purpose This study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items that should be contained in their disclosures are examined. Design/methodology/approach The study followed an interpretive approach. In this regard, 21 semi-structured and face-to-face interviews were conducted to explore the viewpoints of audit partners and investment managers. Interviewees were selected by snowball sampling method. The transcripts of audio records were prepared, and a thematic perspective was applied to evaluate transcriptions. Findings Participants’ interpretations indicate that certain factors, such as signaling to stakeholders, active audit committees and investor demand, promote transparency among Iranian AFs. Nonetheless, this inclination is deterred by some concerns, including poor AQ, lack of financial resources, lack of legal enforcement, fear of raising stakeholders’ expectations, inactive professional associations and contextual factors which should be addressed. Interviewees believe five items should be contained in AFs’ disclosures to enhance transparency. Practical implications This study contributes to recognizing factors explaining AFs’ behavior in the context of an Islamic country. Furthermore, the type of disclosure that should be contained can provide good insight for standard setters or oversight bodies. Originality/value The semi-structured interviews shed light on the contextual factors that influence transparency within the accountancy profession, either enabling or hindering it. Additionally, it is crucial to consider each country’s unique characteristics when determining the disclosure items in transparency reports.

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Transparency report delay and disclosure by Croatian audit firms

Cited by 6 publications

References 3 publications

Transparency in the transparency reports: Empirical evidence from Portugal

Transparency in the transparency reports: Empirical evidence from Portugal

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

An investigation of the Iranian audit firms’ transparency: evidence from an Islamic context

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