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Determinants of Professional Skepticism: Evidence from Malaysian Public Sector Accountants

Author

Listed:
  • Erlane K. Ghani

    (Faculty of Accountancy, Universiti Teknologi MARA, 42300 Bandar Puncak Alam, Selangor, Malaysia)

  • Azleen Ilias

    (Department of Accounting and Finance, UNITEN Business School, Institute of Energy, Policy, and Research (IEPRe), Universiti Tenaga Nasional, 26700, Pahang, Malaysia)

  • Kamaruzzaman Muhammad

    (Faculty of Accountancy, Universiti Teknologi MARA, 42300 Bandar Puncak Alam, Selangor, Malaysia)

  • Arie Pratama

    (Accounting Department, Faculty of Economics & Business, Universitas Padjadjaran, Indonesia)

  • Nur Dafina Afiqah Mohd Yassin

    (Faculty of Accountancy, Universiti Teknologi MARA, 42300 Bandar Puncak Alam, Selangor, Malaysia
    Faculty of Accountancy, Universiti Teknologi MARA, 42300 Bandar Puncak Alam, Selangor, Malaysia)

Abstract

Professional skepticism is one of the concepts in accounting, and this study examined seven factors that may influence professional skepticism among public sector accountants, including gender, age, salary, education, professional qualification, experience, and work placement. This study utilises a quantitative approach via a questionnaire survey of 471 accountants in the public sector to achieve this objective. This study shows that age, salary, experience, and work placement influence professional skepticism. However, gender, education, and professional qualification do not influence professional skepticism. These results will help inform the government on levels of professional skepticism among public sector accountants and maintain a high level of professional skepticism efficiently and effectively. This study provides insight as one of the earliest attempts to investigate determinants of professional skepticism among public sector accountants in Malaysia. Therefore, this study could provide ideas for developing suitable strategies to improve financial integrity and accountability, mitigate risks, promote ethical culture, and strengthen governance in public sector entities in Malaysia.

Suggested Citation

  • Erlane K. Ghani & Azleen Ilias & Kamaruzzaman Muhammad & Arie Pratama & Nur Dafina Afiqah Mohd Yassin, 2025. "Determinants of Professional Skepticism: Evidence from Malaysian Public Sector Accountants," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(9), pages 8724-8743, September.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-9:p:8724-8743
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    References listed on IDEAS

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