Forthcoming and Online First Articles

International Journal of Critical Accounting

International Journal of Critical Accounting (IJCA)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Critical Accounting (2 papers in press)

Regular Issues

  • Instructional strategies to promote critical thinking skills development among accounting undergraduates a literature review   Order a copy of this article
    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   Order a copy of this article
    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
     

 

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