基于动态案例生成系统的职业怀疑态度培养研究——一项随机对照实验的证据

Cultivating Professional Skepticism through a Dynamic Case Generation System —Evidence from a Randomized Controlled Trial

摘要: 本研究基于轻量化动态案例生成系统，创新性地采用噪声植入的案例教学方法，探究其对会计专业本科生职业怀疑态度和实务能力的影响。通过随机对照实验设计，研究发现动态案例教学能显著提升学生的职业怀疑态度和实务能力，尤其在质疑精神和求知欲等维度表现突出。性别分析表明女性在证据审慎性方面更具优势，但教学效果整体上不受性别或实习经历影响，具有普适性。研究为审计教学改革提供了创新性的解决方案，对培养适应数字时代的高素质审计人才具有重要实践价值。

Abstract: This study innovatively employs a noise-embedded case teaching approach based on a lightweight dynamic case generation system to examine its impact on professional skepticism and practical competencies among accounting undergraduates. Through a randomized controlled trial design, the results demonstrate that dynamic case teaching significantly enhances students’ professional skepticism and practical competencies, with particularly notable improvements in critical thinking and intellectual curiosity. Gender analysis reveals female students exhibit greater advantage in evidentiary prudence, while the pedagogical effectiveness remains universally applicable regardless of gender or internship experience. The research provides an innovative solution for auditing education reform, offering significant practical value for cultivating high-quality auditing professionals in the digital era.