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

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.