Recruitment Techniques by Auditing Companies
Küçük Resim Yok
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Springer Nature
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
This study aims to examine the recruitment process of audit professionals in audit firms by utilizing the transparency reports issued by the firms. The argument put forward by the study is that in the recruitment process of the members of the audit team, different application conditions are observed compared to other occupational groups. In the analysis part of the study, the reports of the audit firms that prepared Transparency Report according to Article 36 of the Independent Audit Regulation were used. In the transparency reports, 79 of 83 audit firms that audited for Public Interest Entities (PIE) and have access to the transparency report included the human resources department and recruitment process. 278 criteria determined by the audit firms that were examined within the scope of the study as personnel selection criteria were structured and subjected to cluster analysis. The obtained clusters are named as “Personal Criteria”; “Professional Criteria” and “Academic Criteria”. © 2021, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.
Açıklama
Anahtar Kelimeler
[Abstarct Not Available]
Kaynak
Accounting, Finance, Sustainability, Governance and Fraud
WoS Q Değeri
Scopus Q Değeri
N/A
