Abstract
This study investigates the influence of a sceptical mindset on the level of professional scepticism among accounting students at a public university in Malaysia. Specifically, it examines whether the components of a sceptical mindset, namely questioning mind, search for knowledge, and suspension of judgment, significantly affect students' professional scepticism. Based on a survey of 374 accounting students, the findings reveal that both questioning mind and search for knowledge exert a significant and positive influence on students’ level of professional scepticism. In contrast, suspension of judgment does not demonstrate a statistically significant effect. These results suggest that while students are inclined to critically question information and actively seek further knowledge, they may find it challenging to delay forming conclusions in the absence of sufficient evidence. This research contributes to the current literature by providing real information on the effects that different elements of a sceptical attitude have on professional scepticism during the formative, pre-professional stage. Distinguishing between the advantages and disadvantages of the sceptical positions of students assists in creating particular teaching strategies. The implications in practice can be used by faculty teaching accounting and individuals designing curricula who desire to impart critical thinking, ethical decision-making, and ethical reasoning to students to enable them to work in auditing and finance professions. Lastly, the paper highlights the relevant role of professional scepticism in order to raise audit quality and confidence among the population on financial reporting.