Teaching Accountants to Doubt: Professional Skepticism as a Critical Competency in Accounting Education in the Era of Artificial Intelligence

Authors

  • Nur Fadzilah Yong School of Business and Management, University of Technology Sarawak, Sibu, Sarawak, Malaysia
  • Muhammad Hafiz Muhammad Hisham Centre of Technological Readiness and Innovation in Business Technopreneurship (CONTRIBUTE), University of Technology Sarawak, Sibu, Sarawak, Malaysia
  • Abdul Hayy Haziq Mohamad Centre for Borneo Regionalism and Conservation, University of Technology Sarawak, Sibu, Sarawak, Malaysia
  • Ashman Shahrudin Khairuddin Centre of Technological Readiness and Innovation in Business Technopreneurship (CONTRIBUTE), University of Technology Sarawak, Sibu, Sarawak, Malaysia
  • Nurul Hayati Yong School of Built Environment, University of Technology Sarawak, Sibu, Sarawak, Malaysia
  • Khairul Nazli Razali School of Built Environment, University of Technology Sarawak, Sibu, Sarawak, Malaysia

Keywords:

Artificial intelligence, generative artificial intelligence, professional skepticism, professional judgment, accounting education

Abstract

The integration of artificial intelligence (AI) in accounting education has enhanced learning efficiency and accessibility. However, concerns have emerged regarding students’ overreliance on AI-generated outputs and its potential impact on professional skepticism, a critical competency for accounting professionals. This study examines the role of professional skepticism in AI-enabled accounting education through a systematic literature review. Relevant studies published between 2020 and 2026 were retrieved from major academic databases and analysed using a structured screening process. The findings indicate that excessive reliance on AI may reduce students’ critical evaluation of accounting information, while professional skepticism remains essential for exercising independent judgment and assessing the reliability of AI-generated outputs. The study concludes that AI should complement rather than replace the development of critical professional competencies. These findings provide useful insights for accounting educators and curriculum developers in preparing future accountants for an increasingly AI-driven profession.

Author Biographies

Nur Fadzilah Yong, School of Business and Management, University of Technology Sarawak, Sibu, Sarawak, Malaysia

nurfadzilah@uts.edu.my

Muhammad Hafiz Muhammad Hisham, Centre of Technological Readiness and Innovation in Business Technopreneurship (CONTRIBUTE), University of Technology Sarawak, Sibu, Sarawak, Malaysia

mhafiz@uts.edu.my

Abdul Hayy Haziq Mohamad, Centre for Borneo Regionalism and Conservation, University of Technology Sarawak, Sibu, Sarawak, Malaysia

abdul.hayy.haziq@uts.edu.my

Ashman Shahrudin Khairuddin, Centre of Technological Readiness and Innovation in Business Technopreneurship (CONTRIBUTE), University of Technology Sarawak, Sibu, Sarawak, Malaysia

ashman.shahrudin@uts.edu.my

Nurul Hayati Yong, School of Built Environment, University of Technology Sarawak, Sibu, Sarawak, Malaysia

nurul.hayati@uts.edu.my

Khairul Nazli Razali, School of Built Environment, University of Technology Sarawak, Sibu, Sarawak, Malaysia

khairulnazli@uts.edu.my

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Published

2026-10-13

Issue

Vol. 44 No. 1: September (2026)

Section

Articles