Two New IAESB Accounting Education Insights Published on Professional Skepticism
Aug 21, 2018 | New York, New York | English
The International Accounting Education Standards Board (IAESB) has published two new Accounting Education Insights articles on professional skepticism that address underlying challenges to professional skepticism and becoming better skeptics.
- “Unconscious Bias and Professional Skepticism” examines the underlying theory of how unconscious bias arises; the relevance of implicit or unconscious bias on professional skepticism; the various components of, and mitigations for, professional skepticism; and practical tips on reducing professional accountants’ unconscious bias.
- “How Can We Become Better Skeptics?” examines what it takes to become a “good” skeptic and how the accountancy profession can develop or enhance the areas that underpin skepticism.
The Accounting Education Insights series are subject-specific information used by the IAESB to help support its strategy and work plan. Additional Insight articles are available online on the Accounting Education Resources web page.