Search for knowledge and professional scepticism of accounting students – an experimental study

• Authors: Ciołek Maciej
• Languages of publication: PL EN

Abstracts

EN

The purpose of this study is to examine whether university accounting programs shape such ‘search for knowledge’ trait in significantly more effective comparing other university programs in the field of economy. For this purpose I conducted an experimental study using Hurtt Professional Skepticism Scale – HPSS which is one of the most recognized skepticism measures. I surveyed 432 students of Poznań University of Economics who follow either accounting program or management program (control group). The results showed that only programs in accounting increased the mean level of ‘search for knowledge’ trait significantly comparing to management program. The robustness analysis showed that gender, professional experience and length of service had no statistically significant impact on results.

Keywords

EN

auditing; search for knowledge; accounting students; experimental study; HPSS

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
• Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Year: 2018
• Issue: 515
• Pages: 243-256

Contributors

author

Ciołek Maciej