This article is an edited extract from the IAESB literature review on information and communications technology skills development, which covers the digital age and opportunities for accountants, issues for the accounting profession, education and ICT development, and developing countries and ICT skills.

This article is an edited extract from the IAESB literature review on information and communications technology skills development, which covers the digital age and opportunities for accountants, issues for the accounting profession, education and ICT development, and developing countries and ICT skills.

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.

As part of the IAESB’s focus on professional skepticism, article examines what it takes to become a “good” skeptic and how the accountancy profession can develop or enhance the areas that underpin skepticism.  

In addition to issuing International Education Standards, the IAESB also developes implementation support materials, including videos, webcasts and presentations, and guidance documents. These resources support accounting education and are for use by academics, training providers, professional accounting organization, and employers.

What is the impact of blockchain on accounting? This resource breaks down: