Professional Skepticism in Undergraduate Accounting Education: Evidence From an AI Learning Environment

Professional skepticism represents a core competency in accounting and auditing, playing a critical role in sound professional judgment and ethical decision-making. This study investigates undergraduate accounting students’ understanding of professional skepticism, their perceived exposure to it within the curriculum, and their confidence in applying skeptical judgment in an AI-driven educational context. Using survey data from 289 undergraduate accounting students at a public university, this paper assesses students’ familiarity with professional skepticism concepts, their confidence in applying skepticism in practical scenarios, and how these perceptions vary across academic class levels. Results indicate a knowledge gap in professional skepticism, particularly among lower-division students, with only modest increases in familiarity and confidence as students progress through the accounting curriculum. While students report moderate familiarity with AI tools and cautious usage patterns, AI interaction is not associated with diminished confidence in professional skepticism. These findings suggest that challenges related to professional skepticism in accounting education are foundational rather than technology-driven. The findings highlight the importance of integrating professional skepticism earlier within the accounting curriculum.