International Journal of Critical Accounting (4 papers in press)

Regular Issues

• Instructional strategies to promote critical thinking skills development among accounting undergraduates a literature review  
  by Sandhiya Roy 
  Abstract: Accounting educators are continuously urged to implement appropriate instructional tools that encourage the development of critical thinking skills among undergraduates. This research contributes to sharing the usefulness of diverse teaching approaches, along with the limitations, to better understand which instructional tools are viewed as beneficial in encouraging accounting students to cultivate critical thinking skills. A systematic review of prior studies was undertaken at the undergraduate level within the accounting discipline. A thematic analysis of the literature revealed five instructional tools, and these include class dialogues, research engagements, field trips, case studies, and educational games. The associated challenges suggest that educators require institutional-level training and support to help them appropriately integrate the tools within their curricula. The study outlined five instructional tools however this is not an indication that the approaches to support undergraduates to hone critical thinking capabilities are restricted to these five tools. The labour market continues to become competitive and complex, and research into exploring innovative instructional tools must continue to better prepare the next generation of graduates, translating into a skilled workforce and reducing the skills gap.
  Keywords: accounting education; critical thinking; class dialogues; research engagements; field trips; case studies; educational games; transferrable skill; active learning; experiential learning; skills gap.
  DOI: 10.1504/IJCA.2025.10071378
   
  
• Enhancing audit quality: the critical role of trust in AI adoption among auditors  
  by Arbia Chatmi, Karim Elasri, Jorjia Ronquillo 
  Abstract: This study investigates the factors influencing auditors adoption of artificial intelligence (AI), with a focus on trust. Using a questionnaire-based methodology, responses from auditors in prominent French firms were analysed to explore motivations and barriers to AI integration. Gender and experience shape perspectives: women emphasise AIs impact on audit quality, while men focus on its technological aspects. Less experienced auditors need training on AI risks, while more experienced auditors benefit from continuous education to enhance results. Young auditors should develop critical awareness of AI limitations, and older auditors should focus on improving AI-generated outcomes. Findings reveal trust as a key factor in AI adoption, driven by concerns over errors, reliability, and confidentiality. Managerial recommendations include tailored training, enhancing AI reliability, and fostering innovation. Establishing trust through transparent communication is essential for integrating AI into auditing, ultimately improving efficiency and audit quality.
  Keywords: auditors; artificial intelligence; AI adoption; trust in AI; gender; experience; auditing practices.
  DOI: 10.1504/IJCA.2025.10071794
   
  
• LCE auditors management override-oversight dilemma: a descriptive analysis  
  by Niels Van Nieuw Amerongen 
  Abstract: Many small and medium-sized entities (SMEs) are governed by a dominant owner-manager, implying an increased level of the risk of management override of controls. At the same time a closely involved owner-manager with day-to-day operations of the entity offers opportunities to the auditor to rely on supervisory controls. Given the absence of a rigorous analysis of this override-oversight dilemma, this article aims to provide a descriptive analysis of relevant parts of the auditing standards and available practical guidance. This offers substance to practicing auditors in the SME audit domain when relying on these controls. The insights of this paper may also be useful for the international standard setter (IAASB) when developing further guidance for less complex entities audits. This article follows a structured approach of reviewing international standards on auditing, prior literature and practical guidance in the area of owner-managers supervisory controls. Applying an (owner-managers supervisory) control reliance approach requires having gained substantial knowledge and experience of the audited entity and more importantly extensive experience with the owner manager, resulting in a low integrity risk assessment. Application of this approach depends on various context-specific characteristics.
  Keywords: supervisory controls; management oversight; management override; less complex entities; LCEs; owner-management’s integrity; small and medium-sized entities; SMEs.
  DOI: 10.1504/IJCA.2025.10072807
   
  
• An econometric explanation of government expenditure behaviours in Nigeria: the open economy approach  
  by Barine Michael Nwidobie 
  Abstract: This study adopted the exploratory approach to identify the short and long-run determinants of public sector behaviours in Nigeria using the error correction model and the econometric dynamic model. Research results show that total government expenditures, total government capital expenditures and total government recurrent expenditures increased sharply though at a gradual annual rate between 1987 and 2023. The error correction model result show that in the short run, school enrolment, population, market capitalisation, government size, FDI, exports and debt servicing costs have negative relationships with total government capital expenditures; while foreign exchange reserves, RGDP, oil revenues, non-oil revenues, net credit to government, local debt, imports and foreign debts have positive relationships with total government capital expenditures. To improve economic indices, the government should consider existing relationships between the explanatory and dependent variables, and increase in the proportion of government capital expenditures with attendant improvement in future sustaining income flows/economic performance.
  Keywords: capital expenditure; open economy; Peacock-Wiseman hypothesis; recurrent expenditure; Wagner hypothesis.
  DOI: 10.1504/IJCA.2025.10073061