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Direct linkHancock, Phil; Birt, Jac; De Lange, Paul; Fowler, Carolyn; Kavanagh, Marie; Mitrione, Lorena; Rankin, Michaela; Slaughter, Geoff; Williams, Andrew – Accounting Education, 2023
A key role of universities is the credentialing of student learning by awarding degrees and diplomas. This requires universities to have confidence in the integrity of their assessment processes and in turn, external stakeholders to have the same confidence. This study investigates the following research question: 'Has COVID-19 had an impact on…
Descriptors: Foreign Countries, Student Evaluation, Accounting, Business Administration Education
Agrawal, Prerana; Birt, Jacqueline; Holub, Mark; van Zyl, Warrick – Accounting Education, 2021
Professional scepticism forms an integral part of a professional accountant's skill set and is fundamental to their training. Recent revisions to IESs 2, 3, 4 and 8 reflect changes in the market expectation in relation to professional scepticism. In this paper, we answer calls for additional research into professional scepticism by investigating…
Descriptors: Accounting, Professional Education, Financial Audits, Educational Change
