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Direct linkAgrawal, 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
Tan, Aldys; Chatterjee, Bikram; Bolt, Susan – Accounting Education, 2014
International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US…
Descriptors: Foreign Countries, Comparative Education, Accounting, Standards
