...Prerana Agrawal; Jacqueline Birt; Mark Holub; Warrick van Zyl ABSTRACT Professional skepticism is an important trait for the accounting profession. Research shows that it can be developed in the pre-professional phase (Martinov-Bennie, Dyball, and Tweedie 2022). In this project, we designed...

... mindsets include (1) growth, (2) professional skepticism, (3) analytical/digital, and (4) global. We provide definitions of these mindsets, discuss their relevance for accounting, and suggest potential pedagogical approaches for their integration into 21st century accounting education. We draw from...

... independence, the importance of ethical behavior to a global firm's reputation, ways to promote ethical conduct, and how professional skepticism can identify ethical misconduct. The case is designed for auditing, forensic accounting, international accounting, accounting policy, and ethics courses. We...

... understanding of Diamond's business and industry, exercised the needed professional skepticism, and used appropriate analytical procedures to discharge its professional responsibilities. The case presents an opportunity to achieve several learning objectives, including the development of research, critical...

... dovetailing differences fraud game plan industry knowledge and experience interests negotiation options professional skepticism reservation value 2015 Dovetailing differences may be defined as differences in beliefs about how future events may unfold that may be used as the basis...

... accounting. Student opinion surveys conducted about the learning outcomes of this project indicate strong student engagement, active learning, and satisfaction. 2014 Ponzi scheme fraud risk factors affinity fraud control environment utilitarian ethics professional skepticism The Federal...

... focuses students on important attributes one needs to be a successful CPA—ethics and integrity, perseverance, sound judgment, and decision-making and professional skepticism. Applying their knowledge of GAAP, auditing standards and the American Institute of Certified Public Accountants' [AICPA] (2010...