arbiter
JournalsPricingAccount

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

Prerana Agrawal et al.

Accounting and Finance2026https://doi.org/10.1111/acfi.70206article
AJG 2ABDC A
Weight
0.50

What the paper says

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.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1111/acfi.70206

Or copy a formatted citation

@article{prerana2026,
  title        = {{Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach}},
  author       = {Prerana Agrawal et al.},
  journal      = {Accounting and Finance},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1111/acfi.70206},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

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

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.