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LITERATURE REVIEW

The article is about a study of professional skepticisms level in accounting student and
professional accounting program. They compare the skepticism scores between final-year
accounting students in undergraduate and the professional accounting programs. According to the
result of Hurtt’s Professional Skepticism Scale (HPSS), students in the professional accounting
program are likely to score higher for trait skepticism than undergraduate program. These result
shows that people in higher educational program score significantly higher level of skepticism in
than lower educational program. Therefore, formal education is able to shape the attitudes and
behavior of auditors.

The Strengths of the Article

The strength of the article is it's relevance for the analysis for the assignment that is
professional scepticisms. The analysis question is investigate and given properly and
straightforward and easy. In the process of investigation, using Hurtt’s Professional Skepticism
Scale (HPSS) to demonstrate, which is simple and convenient to analyzing between-subjects with
two independent variables. The article also use a lot of other journal article to support their opinion
in the article. The citation of the journal article are shown everytime they use a quotation from
other article. These help us to believe and trust more on their information and study in the article.

The Weaknesses of the Article

The Weaknesses of the Article is the participant is not an experience people in professional
skepticisms. The participant of the study is the study final-year accounting students in both the
undergraduate and professional programs of a major university in Indonesia. The result would be
effective if usiing an auditor rather then using an accouting program students from university.
Futhermore, the long of the article comprising fourteen pages, the review is kind of long and
readers would enjoy considerably cutting parts. A revised structure creating it easier for readers to
understand it through different ways, which is with stages of development and scales of research.
It would even be helpful for the readers.

Overall, the information in the article is very useful our assignment. The defintion of
skepticisms was clearly stated in the article and was citation clearly in the reference. So, the
information given can be trusted. From these article we also learn that level professional
skepticisms can improved by higher levels of formal education. Therefore, an auditor can increase
their level professional skepticism by inccreasing their formal education.

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