Publication:
Exploring Hurtt?s Professional Scepticism Scale for Accounting Students

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dc.citedby0
dc.contributor.authorMuhammad K.en_US
dc.contributor.authorGhani E.K.en_US
dc.contributor.authorIlias A.en_US
dc.contributor.authorRazali F.M.en_US
dc.contributor.authorYassin N.D.A.M.en_US
dc.contributor.authorid56926348400en_US
dc.contributor.authorid35098434100en_US
dc.contributor.authorid30967552600en_US
dc.contributor.authorid58133212400en_US
dc.contributor.authorid59331656100en_US
dc.date.accessioned2025-03-03T07:41:51Z
dc.date.available2025-03-03T07:41:51Z
dc.date.issued2024
dc.description.abstractThis study verifies that the scepticism scale devised by Hurtt (2010) for assessing the practical implementation of professional scepticism among university accounting students is appropriate, as supported by the auditing literature. On the basis of twenty-two modified items of Hurtt?s (2010) professional scepticism scale, 319 responses were gathered. Hurtt?s professional scepticism scale can be applied to accounting students, according to the findings. Notwithstanding variations in work context and characteristics, the results of this study demonstrate that Hurtt?s (2010) professional scepticism scale can be applied. By providing accounting students in universities with an illustration of professional scepticism, the results of this study contribute to the body of accounting literature. This study aims to establish benchmarks for Malaysian universities to use in assessing the degree of professional scepticism exhibited by their accounting students; as a result, it will support efforts to mitigate this scepticism prior to graduation. This study?s findings may help Malaysia become a high-income nation by producing high-quality accounting graduates. The professional scepticism competency model proposed in this study will benefit the Malaysian Ministry of Higher Education and universities that provide undergraduate accounting degrees, improving accounting students in Malaysia. ? 2024, Econjournals. All rights reserved.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.32479/irmm.16559
dc.identifier.epage9
dc.identifier.issue5
dc.identifier.scopus2-s2.0-85204190436
dc.identifier.spage1
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85204190436&doi=10.32479%2firmm.16559&partnerID=40&md5=ce9e29aa74c0f8b821626d9afa4e727d
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/36299
dc.identifier.volume14
dc.pagecount8
dc.publisherEconjournalsen_US
dc.sourceScopus
dc.sourcetitleInternational Review of Management and Marketing
dc.titleExploring Hurtt?s Professional Scepticism Scale for Accounting Studentsen_US
dc.typeArticleen_US
dspace.entity.typePublication
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