Expanding The Scope of Professional Skepticism in Qatar: Developing an Arabic Hurtt Scale and Examining Influential Factors among Accountants

Abstract

Professional skepticism is fundamental in the accounting profession, underpinning the critical assessment and judgement essential for the integrity of financial reporting and auditing. The absence of adequate professional skepticism can lead to significant consequences, including an increased risk of fraud, undetected errors, and a general decline in the quality of financial information. Such shortcomings can undermine stakeholder trust and lead to economic repercussions. In response to this, this study aimed to extend the study of professional skepticism in Qatar, an Arab-speaking country, by developing and validating an Arabic version of the professional skepticism scale (HPSS) developed by Hurtt (2010). To achieve this aim, the HPSS was translated, adapted, and tested for validity using a sample of 585 business students in Qatar. The findings suggested that the instrument performed better when fielded in Arabic rather than English, revealing a seven-factor structure that diverged from the original six-dimensional structure of the HPSS. Of these seven factors, only three conformed well to the dimensions developed by Hurtt (2010): Seeking Knowledge, Interpersonal Understanding, and a third factor combining items from the Self-confidence and Suspension of Judgement subscales. This study highlights the importance of using Arabic language instruments in the Middle Eastern context and provides a starting point for further research on the factors influencing professional skepticism in this environment. By examining these factors, the research sought to contribute to the literature and practice by offering insights into how the cultivation and application of professional skepticism can be enhanced among accounting professionals in Qatar, ultimately supporting the integrity and reliability of financial practices in the region.