The reflection dimension of professional scepticism

This study examined the relationship between reflective thinking and academic achievement in physical education and sports teaching students. The research aimed to investigate to what extent the reflective and critical thinking tendencies of prospective physical education and sports teachers explain academic achievement. Based on John Dewey's vital and reflective thinking approaches, considered among thinking skills, an answer to this question was sought. A traditional and positivist paradigm was adopted as the research model, and a quantitative research approach was used. The study was designed with the relational method, and the relationship between critical and reflective thinking dispositions of physical education and sports teacher candidates and their academic achievement was analysed. The study group consisted of 200 participants studying in the first, second, third and fourth grades of the physical education and sports teaching program. The mean age of the participants was 22.20±2.98; 44.5% exercised regularly, and 49% were licensed athletes. Data collection tools included personal information forms, academic achievement grouping, the Critical Thinking Scale, and the Reflective Thinking Scale. The Critical Thinking Scale was adapted to Turkish using a two-dimensional model. The Reflective Thinking Scale has four sub-dimensions. The Confirmatory Factor Analysis indicated that some items were not suitable due to high error variances and cross-loading. After removing these items based on expert opinions, the remaining items in the reflection and critical reflection dimensions showed very good factor loadings. The reliability coefficients for the scale were satisfactory. Final year students scored higher in critical reflection and reflective thinking than third-grade students. No significant difference was found in critical openness, reflective skepticism, and critical thinking. Male physical education and sports teacher candidates scored higher in reflection, critical reflection, and reflective thinking tendency than their female counterparts. Consequently, the findings show that reflective thinking can potentially increase academic achievement in prospective physical education and sports teachers. These findings emphasize that developing thinking skills should be a priority in education programs.

This research was conducted to examine the influence of red flags variables, auditor work experience and professional auditor skepticism on fraud detection. The test is to seek the influence of red flags variables and work experience on professional auditor skepticism. And the test of the red flag variables and auditor work experience on fraud detection through professional auditor skepticism. The number of samples used was 40 people from 8 Public Accountant offices in Makassar City using the census method. Data collection research uses questionnaires in the form of questionnaires. The data analysis technique used is the Partial Least Square (PLS) Method. The results showed that the red flags and professional skepticism had a positive and significant influence on fraud detection, while the auditor's work experience had a positive but not significant influence on fraud detection. Red flag and auditor work experience have a positive and significant influence on professional skepticism. Professional skepticism is able to mediate the significant influence between red flags and auditor work experience on fraud detection.

<br /><table class="data" width="100%"><tbody><tr valign="top"><td class="value"><p>This study aims to analyze empirically the influence of integrity and professional<br />skepticism of Auditors on audit quality. This research was conducted in South Jakarta<br />with auditor respondents working at Public Accounting Firm in South Jakarta. This<br />research is descriptive quantitative research. The data used are primary data, with<br />sample collection using purposive sampling. Data processing using multiple regression.<br />Auditor should be able to detect fraudulent financial statements that may be done by the<br />management, then the core problem is the integrity and skepticism of auditor<br />professionalism in detecting the fraud is still questioned. The purpose of research to test<br />and analyze the influence of integrity on audit quality, professional skepticism auditor<br />influence audit quality . Hasill research shows that integrity affects audit quality.<br />Professional auditors' skepticism influences the auditor's quality. This study provides an<br />understanding of the integrity of auditors and professional skepticism of auditors with quality of auidors, so far the research on varaibel is rarely studied, with this research will provide input to the auditor that an auditor must have an auditor's attitude of auditor integrity and professional skepticism to report the resulting quality.</p><p><strong>Keywords: Integrity, Auditor Professional Skepticism, Quality Audit</strong></p></td></tr></tbody></table>

The nursing profession has gone through a process of professionalization in the last decades, which allows to recognize that Nursing emerged as a social activity that has been institutionalized, both in its training and in its work practice, affirming itself as a science, profession, discipline and art. Nursing professionals must generate, promote and apply reflective and critical thinking in their actions, professional, ethical, humanistic and technological (Cardenas, 2015). The objective of this study is to describe the reflexive and critical thinking of the students of the Degree in Nursing of the Faculty of Health Sciences. This is a qualitative study, carried out with 5 students of the faculty of health sciences, we used a representative sample of students who are attending the 2nd, 4th and 8th semester of Nursing Degree. Data were collected through a semi-structured interview (Face to Face). Results: From the constant comparison of data analysis emerged the subcategories 1) critical thinking; 2) reflective thinking; 3) decision making; 4) reflective practice. Conclusions: The results of this study achieved the objective of describing reflective thinking and critical thinking in students of the Nursing Degree in the Faculty of Health Sciences. We identified the empirical categories of the study phenomenon that represents the result attributed to the perception of Critical and Reflective thinking. This resulted in four interrelated sub-categories, reflective thinking, critical thinking, decision-making and reflective practice.

Recent fraud occurrences have heightened concerns over the lack of professional scepticism among accountants required to detect fraudulent activities and uphold the integrity of financial reporting. Hence, this study seeks to establish a competency model for professional scepticism among accounting students at Malaysian public universities and prepare them for future employment. Specifically, this study examines the elements influencing students’ professional scepticism, including their academic backgrounds and motivations, and how the present curriculum impacts their critical thinking and decision-making abilities. Using a questionnaire survey as the research instrument, this study focuses on first- and final-year accounting students. The findings of this study can help universities develop a novel teaching approach that enhances students’ professional scepticism, thereby improving their marketability and efficacy as future accountants. Furthermore, the findings of this study can provide guidance for the revision of university curriculum to enhance graduate preparedness. This may thus aid in the prevention of workplace fraud and mismanagement, thereby significantly enhancing the quality of accounting education in Malaysia.

Related research on critical and reflective thinking skills has been interesting and conducted by many researchers, but they are still carried out separately. This study aims to determine the perception of prospective teachers towards critical and reflective thinking skills in modern physics lectures. This research includes quantitative research using the cross-sectional survey method. Ninety-seven prospective teachers participated in the study, with details of 15 men and 82 women with an age range of 19-21 years. Questionnaire critical and reflective thinking skills are used as instruments for collecting data. Each of them is a 20-item critical thinking skills questionnaire and 24 items of reflective thinking skills questionnaire. The collected data was analyzed using winsteps software version 4.6.1. which includes descriptive, individual conformity, gender, and bubble chart. The results of detailed data analysis show that for critical thinking skills, 17% of prospective teachers perceive low, 68% of prospective teachers perceive moderate, and 15% of prospective teachers perceive high. As for reflective thinking ability, 11% of prospective teachers perceive low, 78% of prospective teachers perceive moderate, and 11% of prospective teachers perceive high. However, there are many misfit persons, 66% for critical thinking skills and 67% for reflective thinking skills. This means prospective teachers do not have strong perception beliefs in both thinking skills. Therefore, it needs to be strengthened through treatment, training, or workshops to further train both skills.

Reflective thinking is crucial for academic success, personal development, and cultural adaptation. Therefore, this study aimed to analyze the role of the Reflective Thinking Scale (RTS) for international students in Chinese universities. Data were collected from 482 international students in Northwestern China. Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), Reliability, and Correlation Analysis were employed to validate the RTS. The qualitative phase used semi-structured interviews and reflective journals. The results revealed a four-factor structure for the RTS: habitual action, understanding, reflection, and critical reflection. The scale showed strong reliability (Cronbach's α = 0.77) with significant positive correlations between reflective thinking and academic performance. The qualitative phase drew on 26 interviews and 22 reflective journals, analyzed thematically. Six themes emerged, highlighting reflection's role in academic regulation, language acquisition, cultural adaptation, emotional processing, and personal identity development. The findings confirm the cross-cultural validity of the RTS and underscore the importance of scaffolded reflective practices in international education. This study also extends theoretical links between reflective thinking, transformative learning, cognitive flexibility, and self-regulated learning. Implications are offered for educators, curriculum designers, and researchers seeking to enhance reflective learning environments for diverse student populations.

This study examines professional skepticism as a multidimensional phenomenon within auditing practice, encompassing cognitive, ethical, and behavioral aspects of professional competence in auditing. It aims to develop a conceptual model of professional skepticism by identifying its structural components and the mechanisms through which it influences audit quality. The research employs a systematic approach to analyzing professional skepticism as a complex and multifaceted construct. The proposed conceptual model integrates cognitive, ethical, and behavioral dimensions as interrelated facets of auditors’ competence. The cognitive dimension includes critical thinking, analytical abilities, and flexibility in professional judgment. The ethical dimension reflects internal motivation to uphold independence and objectivity. The behavioral dimension is characterized by risk awareness and a readiness to take well-reasoned professional actions. Factors affecting the application of professional skepticism are systematized across three levels: personal (inquisitive mindset, ethical maturity, self-reflective capacity), professional (quality of education, practical experience, interdisciplinary training), and organizational (corporate culture, quality control systems, and incentive mechanisms). A typology of skeptical thinking is proposed, comprising four types—trusting, pragmatic, critical, and excessive—each described in terms of strengths, limitations, and practical recommendations for audit engagements. The findings offer practical implications for enhancing audit quality through improvements in auditor education and training, as well as the optimization of organizational processes within audit firms. The developed typology can be used to assess individual skeptical thinking patterns, facilitate the formation of balanced and effective audit teams, and guide the targeted development of professional competencies. Furthermore, the conceptual model may be incorporated into auditor education curricula, certification programs, and continuing professional development initiatives. The systematization of influencing factors provides a foundation for developing measures aimed at fostering an organizational culture that promotes critical thinking and ethical conduct among auditors. Professional skepticism is a critical determinant of audit quality, necessitating a comprehensive and integrated approach to its cultivation and advancement. Future research may focus on the development of empirical instruments for measuring professional skepticism and examining cultural differences in its expression across national auditing contexts.

Professional scepticism is an indispensable quality for auditors as well as a key determinant of their behaviour and decisions. However, higher professional scepticism can negatively affect auditors’ ability to deal with the growing complexity and uncertainty in auditing. Using a sample of 163 auditors from auditing firms, this study examines the impact of auditors’ professional scepticism on positive audit behaviour, defined as actions auditors take to improve themselves or the environment with an eye to the future. We also explore an effective coping mechanism that weakens this negative impact. The results show that professional scepticism has a negative impact on positive audit behaviour, and that organisational trust can fully mediate this negative impact. Additionally, the person–organisation fit between auditor and auditing firm can weaken the negative impact of professional scepticism on organisational trust, which further weakens the negative impact of professional scepticism on positive audit behaviour. This study complements the literature on professional scepticism and positive audit behaviour and provides empirical evidence and theoretical references for understanding professional scepticism as a “double-edged sword”.

Background & Objective: Physicians require to develop some abilities such as self-assessment, critical thinking, self-regulatory learning, and lifelong learning. Reflection is one of the essential educational concepts that make it possible to cultivate and create such abilities in medical students and health professionals. The aim of this study was translation and psychometric evaluation of Kember reflective thinking questionnaire in Iranian physicians. Materials & Methods: First, the Kember reflective thinking questionnaire was translated according to backward-forward translation procedure. Then, face validity was evaluated by examining the opinion of experts. Next, content validity was assessed by calculating content validity index and content validity ratio. Subsequently, exploratory factor analysis and confirmatory factor analysis was studied among 280 specialist and general physicians. Then, reliability was examined by calculating the intra-class correlation coefficient and investigating Cronbach's alpha coefficient. Results: Cronbach's alpha coefficient for the whole scale was 0.849 and the intra-class correlation coefficient was 0.714. Content validity index was 0.849 and content validity ratio was 0.825. Exploratory factor analysis and confirmatory factor analysis resulted in a four-factors model including habitual action, understanding, reflection and critical reflection in the Iranian medical community. Conclusion: The Persian version of Kember reflective thinking questionnaire with four factors has the desired reliability and validity in the Iranian medical community. Due to the appropriate psychometric properties, and ease of implementation, it can be used to evaluate the level of reflection of doctors.

This study aims to determine the level of critical thinking disposition and reflective thinking skills towards problem-solving of sports science students, to examine the difference between reflective thinking and critical thinking disposition total score averages according to some demographic variables, and to examine critical thinking disposition as a predictor of reflective thinking. Among the scanning models, single and relational scanning were used together. The study was conducted with 259 volunteer students from a sports sciences faculty with 1041 students at a state university in Turkey. A self-report measure with three parts was administered: Demographic Data Form; Reflective Thinking Skill Scale towards Problem Solving, and California Critical Thinking Disposition Inventory. According to the assumption of normal distribution of the data set, frequency analysis, one-way analysis of variance (ANOVA), Pearson correlation analysis, and regression analysis were used for the analysis. As a result of the analysis, the students studying in the sports management department had the highest mean critical thinking score. While the reflective thinking score of the participants who studied for 4-5 hours is significantly higher, the critical thinking scores of the participants who studied for more than 6 hours were significantly the highest. In addition, the reflective thinking scores of the participants who spent less than 1 hour for the activity were found to be significantly lower. The participants who saw the contribution of the education given at school to reflective thinking as good had the highest reflective thinking score. As a result of the correlation analysis, it was observed that there were statistically significant, low-level, and positive relationships between critical thinking and reflective thinking. There are positive correlations between critical thinking skills and all three sub-dimensions of reflective thinking. There are positive correlations between reflective thinking and four sub-dimensions of critical thinking. Regression analysis has shown that critical thinking predicts reflective thinking. Whether reflective thinking predicts critical thinking or vice versa, it has been concluded that the development of one will also affect the other.

Higher-order thinking skills, such as critical and reflective thinking, are essential for Higher Education graduates’ employability. Particularly for the teaching profession, reflective thinking has been highlighted by theorists, such as Schön, as a necessary skill for regulating various aspects of the profession. The literature demonstrates that critical and reflective thinking, both higher-order thinking skills, share common ground. Still, instruction is required in order for students to develop them after attending studies in Higher Education. In addition, the transformation of Higher Education curricula to promote higher-order thinking skills might be a demanding task. Following theoretical presuppositions regarding instruction for critical thinking and blended learning, two Critical Thinking Blended Apprenticeships Curricula for Teacher Education were designed. The study aimed to examine whether the curricula could promote reflective thinking. Seventy-one undergraduate student-teachers participated in the study, which followed a pretest-posttest design. Paired sample t-tests revealed minor differences in student-teachers’ reflective thinking, which were nevertheless insignificant. However, when the two curricula were examined separately, a significant increase in student-teachers’ dimensions of reflective thinking was revealed. Results are discussed in light of the super complexity of learning and teaching in Higher Education.KeywordsCritical and reflective thinkingHigher educationCurricula

The Influence of Ethics, Experience and Competency toward the Quality of Auditing with Professional Auditor Scepticism as a Moderating Variable

This study aims to determine the effect of the moderating variable Manacika Parisudha on the effect of professional auditor skepticism on fraud detection. To achieve the research objectives, primary data was collected through the distribution of questionnaires that had passed the instrument test with 60 respondents holding internal supervisory positions such as internal auditors, accountants and taxation. This research uses quota sampling method. The hypothesis was tested using Moderated Regression Analysis (MRA). The results found that Auditor Professional Skepticism had a positive and significant effect on Fraud Detection¸ and Manacika Parisudha did not strengthen the positive influence of Professional Auditor Skepticism on Fraud Detection.
 Keywords: Auditor's Professional Skepticism; Manacika Parisudha; Fraud Detection.

Auditors who apply professional skepticism will be critical in conducting audit assignments taking into account existing risks and collecting audit evidence. In order for skepticism to be achieved, auditors need to pay attention to factors that can influence the skepticism of professional auditors. The purpose of this study was to determine the effect of independence and leadership style on professional skepticism of auditors. This research was conducted at the Denpasar Regional Public Accountant Office (KAP). The number of samples obtained based on the purposive sampling method is 45 people. Data collection using the questionnaire method. Based on the results of the analysis it was found that independence and leadership style had a positive influence on the auditor's professional skepticism.
 Keywords: Independence, leadership, professional audit skepticism.