Auditing Knowledge, Professional Skepticism, Professional Ethics, and a Two-Item Auditor Career-Interest Proxy: A Cross-Sectional Study of Accounting Students in Serang City
Prior audit-career research has emphasized professional familiarity, career perceptions, and general accounting-career choice, whereas professional skepticism and ethics have been studied mainly among practicing auditors. This study therefore examines whether auditing knowledge, professional skepticism, and professiona...