Meboya’s Meaning in Strengthening the Influence of the Peer Attitudes on Student’s Professional Skepticism

Abstract

This study examines the effect of peer attitudes on the professional skepticism (PS) of accounting students in the Buleleng Regency. We predict that peer attitudes representing strong (weak) pressure on PS will encourage accounting students to be more (less) skeptical. Using a between-subject experimental procedure, our hypothesis was significantly supported. Furthermore, this study identifies differences in the influence of peer attitudes towards PS among students who have a professional (non-professional) meaning on local genius meboya. In this study, the professional (non-professional) meaning of local genius meboya is a proxy for the higher (lower) inherent skepticism. The results of the differential test between groups indicate that the meaning of certain cultural values can strengthen the influence of peer attitudes towards PS. Our results identify the importance of developing human resource policies in accounting firms, particularly the professional skepticism of accountants and auditors.