Professional scepticism and the accounting classroom

Agrawal, Prerana; Birt, Jacqueline; Holub, Mark; Zyl, Warrick van

doi:10.1080/09639284.2021.1913616

Cited by 9 publications

(7 citation statements)

References 14 publications

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“…Given that Ying et al (2020) have evidence that an auditor’s judgement about ambiguous matters can be influenced by something as simple as comments from a more experienced peer, the influence of workplace culture should not be underestimated. In addition, Agrawal et al (2021) highlight that all employers require graduates to show the traits necessary to acquire higher-order professional scepticism, such as critical thinking and a questioning attitude. Professional scepticism is not taught clearly in the classroom.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

The moderating effect of culture on the relationship between accountability and professional scepticism

Endrawes

Leong

Matawie

2021

MEDAR

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Purpose This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of accountability on auditors’ professional scepticism. Design/methodology/approach Three of the Big 4 firms in Australia and Egypt participated in an audit judgement experiment, which required them to indicate their beliefs about the risk of fraud and error at the planning stage of a hypothetical audit and evaluate the truthfulness of explanations provided by the client management. The authors examined whether their professional scepticism was influenced by accountability. Findings The results indicate professional scepticism differs significantly between cultures in some situations. The fact that culture influences scepticism suggests that even when auditors use the same standards (such as ISA 240 and ISA 600), they are likely to be applied inconsistently, even within the same firm. The authors, therefore, recommend that international bodies issue additional guidance on cultural values and consider these cultural differences when designing or adopting auditing standards. Originality/value To the best of the authors’ knowledge, this is the first study that examines whether culture moderates the impact of accountability on auditors’ professional scepticism using Egyptian and Australian (Middle Eastern and Western) auditors. Prior literature suggests that individuals subject to accountability pressure increase their cognitive effort and vigilance to detect fraud and error. As the authors find evidence that culture moderates accountability pressure and as accountability affects scepticism, they add to the literature suggesting that culture can influence professional scepticism.

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Section: Hypotheses Developmentmentioning

confidence: 99%

The moderating effect of culture on the relationship between accountability and professional scepticism

Endrawes

Leong

Matawie

2021

MEDAR

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“…To attain practical skills, accounting theory must be integrated with accounting practice through the use of teaching methods, such as case study method (Chaffey, Van Peursem, & Low, 2011). Apart from the benefit of enhancing students with practical skills, the case study method is also perceived to be useful to facilitate the development of non-technical competence (Agrawal, Birt, Holub, & van Zyl, 2020;Ballantine & Larres, 2009;Christensen, Harrison, Hollindale, & Wood, 2019;Crawford, Helliar, & Monk, 2011;Derstine, Emig, & Grant, 2015;Mihret, Abayadeera, Watty, & McKay, 2017;Samkin & Keevy, 2019;Viviers, Fouché, & Reitsma, 2016). Crawford et al (2011) recommended the use of case studies to help students acquire critical thinking, and role-playing to develop students' communication skills.…”

Section: The Usefulness Of the Case Study Methods In Accounting Educa...mentioning

confidence: 99%

The Case Study Method in the Accounting Classroom

Irafahmi¹,

Mentari²

2023

Preprint

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The case study method or the case method is an important teaching method that has been used widely in education. Despite its importance, there is limited report whether the case study method has been successfully implemented in Indonesian accounting classrooms. This research aims to investigate accounting students’ perceptions about the implementation of case study method in accounting education. This research is important to get an understanding of the usefulness of the case study method and the challenges surrounding the implementation of the case study method. A questionnaire is used to collect the data. We sent an online questionnaire to accounting students. The study found that while students believe that the case study method is quite useful for their learning and critical thinking, they also report challenges with its implementation. It is recommended that the instructor should provide sufficient guidance to complete the case study, and create an enjoyable and meaningful learning environment so that students can fully engage with the course that use case study method.

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“…The companies' performance, based on objective measures, reflects what the mining companies record, based on estimates obtained from the company data. There is always a need among professionals to apply an enquiring mind (Agrawal et al 2021) because of professional scepticism (i.e. to assess accounting data while bearing in mind that material misstatements might exist) (IESBA 2019).…”

Section: Objective Measures Of Resource Usementioning

confidence: 99%

Assessing the nature of corporate environmental responsibility in Zimbabwe’s gold mining sector

Nyikahadzoi

Lotriet²,

Smit³

2022

J. econ. financ. sci.

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Orientation: In Zimbabwe, mining is a significant economic sector but has adverse environmental impacts.Purpose: This article assesses environmental responsibility practiced by gold mining companies differentiated by ownership structure and assesses the ownership system that leads in environmental, social and governance practices.Motivation for the study: The adverse environmental impacts inherent in gold mining need assessments to gauge the integrity of the environmental stewardship using the structure–conduct–performance paradigm as an assessment framework.Design, methodology, approach: The mode of assessment is to establish, through the structure–conduct–performance paradigm, whether these governance systems affect the companies’ environmental performance, and if so, to what extent. The article uses a multiple case study design with a population of 35 large-scale gold mining companies that are members of both the Chamber of Mines of Zimbabwe and the Mine Industry Pension Fund, and 23 participated. The article uses a mixed methods approach using a questionnaire and structured interviews to collect quantitative and qualitative data, respectively. The study employed Kruskal–Wallis rank test, to rank the differences in governance structures’ performances.Findings: The results show that gold mining companies in Zimbabwe exercise environmental stewardship. Mining companies listed on foreign exchanges and local private limited companies exhibit more responsibility than other ownership types.Practical implications: Government policy to compel soil restoration and overburden management can improve these practices.Contribution/originality/value of the study: This study contributes to the burgeoning literature on corporate environmental responsibility by illuminating the possible role played by ownership structure in environmental responsibility.

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Professional scepticism and the accounting classroom

Cited by 9 publications

References 14 publications

The moderating effect of culture on the relationship between accountability and professional scepticism

The moderating effect of culture on the relationship between accountability and professional scepticism

The Case Study Method in the Accounting Classroom

Assessing the nature of corporate environmental responsibility in Zimbabwe’s gold mining sector

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