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Accounting Education Insights: Unconscious Bias and Professional Skepticism

IAESB
| Guidance & Support Tools
English

As part of the IAESB's focus on professional skepticism, this article examines the underlying theory of how unconscious bias arises; the relevance of implicit or unconscious bias on professional skepticism; the various components of, mitigations for, professional skepticism; and practical tips on reducing professional accountants’ unconscious bias.

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