# Trait Skepticism's Impact on Accounting Career Success How pre-professional skepticism shapes CPA exam performance and career choices - **Source:** [Contemporary Accounting Research](https://onlinelibrary.wiley.com/journal/19113846) - **Published:** 2026-09-30 - **Topic:** [People & Culture](https://brifing.si/c/people) - **Original article:** - **On Brifing:** https://brifing.si/s/068edbfb-54e9-4eec-9002-06606da715f7 ## Skepticism's academic advantages The study tracked 857 accounting students over several years, revealing those with higher trait skepticism performed better in accounting/auditing courses and scored higher on initial CPA exam attempts. However, low-skepticism students showed greater perseverance, ultimately achieving similar pass rates through repeated attempts. This suggests skepticism provides early academic advantages but isn't decisive for ultimate qualification. ## Gender differences in career selection While trait skepticism didn't influence major selection overall, women with higher skepticism were more likely than men to choose auditing careers. This finding highlights how personality traits may interact with gender in professional path decisions, potentially explaining audit workforce composition. The study didn't explore underlying reasons for this gender-specific pattern. ## Audit instruction's polarizing effect University audit courses affected students differently based on initial skepticism levels. Those starting with lowest skepticism showed significant increases, while highest-scoring students demonstrated notable decreases. This suggests standard audit training may overcorrect low skepticism while potentially undermining naturally skeptical thinkers - a finding with implications for differentiated instruction approaches. ## Risk perception dynamics Trait skepticism initially correlated with higher risk judgments in accounting scenarios. However, audit instruction reduced these differences by uniformly increasing risk awareness across all students. This leveling effect indicates professional training can compensate for natural skepticism variations in risk assessment capabilities, an important finding for firms evaluating new hires. ## Perseverance vs natural aptitude The research reveals two distinct paths to accounting qualification: high-skepticism students excel initially through natural aptitude, while low-skepticism candidates succeed through persistence. This challenges assumptions about ideal candidate profiles, suggesting firms might benefit from assessing both traits during recruitment to build balanced teams with complementary strengths. ## Training implications Findings suggest skepticism assessments could help firms identify promising candidates and tailor development programs. Low-skepticism hires may need targeted risk perception training, while high-skepticism recruits might require support maintaining their natural tendencies. This personalized approach could optimize professional development resources and improve overall audit quality. ## Curriculum design opportunities The polarizing effects of standard audit instruction indicate potential for more nuanced university curricula. Programs might incorporate differentiated learning paths based on initial skepticism assessments, preventing over-correction of natural tendencies while ensuring all students develop adequate professional skepticism - a balance crucial for audit quality. ## Workforce diversity considerations The gender disparity in career selection based on skepticism levels raises important questions about audit team composition. Firms aiming for cognitive diversity should consider how personality traits interact with demographic factors in career choices, potentially adjusting recruitment strategies to achieve optimal skepticism balance across their workforce. ## Sources covering this story - https://onlinelibrary.wiley.com/doi/10.1111/1911-3846.70083?af=R — --- _Summary written by Brifing from the original reporting. Copyright in the original article belongs to its publisher; read the full piece at the link above._