Work

Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach

Year: 2026

Type: article

Abstract: ABSTRACT Professional scepticism is an important attribute that accountants should possess. We examine whether a sequence of case studies targeting elements of scepticism can improve accounting students' disposition to act sceptically (trait scepticism). Measuring students' level of scepticism before and after the completion of the case studies, our results reveal that certain elements of scepticism (questioning mind, search for knowledge, self‐determination and self‐confidence) have significantly improved. The incremental effect is significant at the undergraduate level and more pronounced in younger and international students. Our findings demonstrate that classroom interventions can improve elements of scepticism in certain student cohorts at the pre‐professional stage.

Source: Accounting and Finance

DOI: 10.1111/acfi.70206

Authors: Prerana Agrawal, Jacqueline Birt, Mark Holub, Warrick van Zyl

Institution: The University of Western Australia

Language: English

Topic: Accounting Education and Careers

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Quality education

Open Access status: hybrid

Estimated APC paid: $3,470