Developing professional scepticism in the accounting classroom: A case study approach

Abstract

Professional scepticism is an important attribute that professional accountants need to possess, resulting in its incorporation into existing international education standards. We examine whether a sequence of case studies specifically targeting elements of scepticism can improve accounting students' disposition to act sceptically (trait scepticism). Using Hurtt's (2010) multi-dimensional scale, we our findings indicate that certain elements of trait scepticism (questioning mind, search for knowledge, self-determination, and self-confidence) can be improved at the pre-professional stage. The incremental effect, at individual level, is more pronounced in younger and international students. We also observe that the incremental effect is significant for undergraduate but not postgraduate students. Our findings have important implications for educators, professional bodies and the accounting profession.

Keywords: Professional scepticism, case study, accounting education, auditing, Hurtt scale