Developing a Professional Scepticism Competency Model for Accounting Students: Preparing for the Future of Work

Nur Dafina Afiqah Mohd Yassin, Erlane K Ghani, Kamaruzzaman Muhammad and Razana Juhaida Johari
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Nur Dafina Afiqah Mohd Yassin: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Puncak Alam, Malaysia
Erlane K Ghani: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Puncak Alam, Malaysia
Kamaruzzaman Muhammad: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Puncak Alam, Malaysia
Razana Juhaida Johari: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Puncak Alam, Malaysia

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 3s, 348-360

Abstract: Recent fraud occurrences have heightened concerns over the lack of professional scepticism among accountants required to detect fraudulent activities and uphold the integrity of financial reporting. Hence, this study seeks to establish a competency model for professional scepticism among accounting students at Malaysian public universities and prepare them for future employment. Specifically, this study examines the elements influencing students’ professional scepticism, including their academic backgrounds and motivations, and how the present curriculum impacts their critical thinking and decision-making abilities. Using a questionnaire survey as the research instrument, this study focuses on first- and final-year accounting students. The findings of this study can help universities develop a novel teaching approach that enhances students’ professional scepticism, thereby improving their marketability and efficacy as future accountants. Furthermore, the findings of this study can provide guidance for the revision of university curriculum to enhance graduate preparedness. This may thus aid in the prevention of workplace fraud and mismanagement, thereby significantly enhancing the quality of accounting education in Malaysia.

Date: 2025
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