Digital Transformation and Competency Discourse in Transparency Reports: A Thematic Content Analysis of Independent Audit Firms

Abstract

This study examines the 2025 transparency reports of independent audit firms authorized to audit public interest entities (PIEs) in Türkiye. It identifies the firm-level co-occurrence of digital transformation discourse with auditor competency and human resource discourse and tests its association with international audit network membership. Of 105 documents found on firm websites, five notices stating that no PIE audit had been conducted were excluded, leaving 100 valid reports. Seven content themes and three non-exclusive technology-human subframes were analyzed. Theme presence was coded 0/1 at firm level. The analysis yielded 273 firm-theme occurrences for T1-T7 supported by 518 evidence entries. Digital tools and audit technologies appeared in 67 firms, human resource management in 54, and digital competencies in 48. Digital transformation and competency/HR discourse co-occurred in 50 firms, indicating that the two were often presented together. T1 presence was not significantly associated with the competency/HR dimension (χ²(1, N=100)=0.695, p=0.404, Cramér's V=0.083). Co-occurrence was 56.4% among network members and 42.2% among non-members, but the difference was not significant (χ²(1, N=100)=1.980, p=0.159, Cramér's V=0.141). Eleven firms explicitly framed the technology-human relationship. Ten used a support-complementarity frame, 3 used a risk-awareness frame, and none used a substitution frame. The findings indicate that digital transformation is presented to a considerable extent alongside discourse on competencies and human resources, whereas behavioral and managerial competencies and explicit links to quality and between technology and people remain more limited.