Determinants of Professional Scepticism among AccountingStudents: The Moderating Role of University Engagement
Annotatsiya
Professional scepticism is a critical attribute for future accountants because it underpins sound audit judgment and ethical decision-making (IAASB, 2022). However, recent concerns raised by the Malaysian Institute of Accountants (MIA, 2020) and the Committee to Strengthen the Accountancy Profession (CSAP, 2014) indicate that many accounting graduates lack the sceptical disposition required by the profession. Drawing on Hurtt’s (2010) model of professional scepticism, this study investigates the influence of two major domains which are sceptical mindset that consists of questioning mind, search for knowledge and suspension of judgement, and sceptical attitude that consists of self-determination, self-confidence and interpersonal understanding on the level of professional scepticism among accounting students. Furthermore, this study introduces university engagement as a moderating variable and proposes that active academic and co-curricular participation strengthens the relationship between students’ sceptical traits and their professional scepticism. This study will employ a quantitative research design using survey data collected from final-year accounting students at a Malaysian public university. Partial Least Squares Structural Equation Modelling (PLS-SEM) will be applied to test the hypothesised relationships and to examine the moderating effect of university engagement. The findings are expected to contribute to theory by extending Hurtt’s (2010) model within the context of Malaysian higher education and to practice by offering insights for universities and policymakers to enhance professional scepticism development through curriculum design and student engagement strategies.
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