Professional scepticism and bias in decision-making

This dataset contains data consisting of six professional scepticism constructs using the Hurtt (2010) scale, five behavioural biases, gender, experience, age and personality traits (using the Gosling (2013) scale). The data was collected using an online survey and the data analyses were performed using SPSS version 29, Amos version 28 and MPlus version 8. Data was collected for financial professionals with an accreditation by either the ACCA or the IAASB.

本数据集涵盖六维度专业怀疑主义构念（依托赫特2010年量表，Hurtt (2010) scale）、五维度行为偏差数据，以及性别、工作经验、年龄与人格特质数据（依托高斯林2013年量表，Gosling (2013) scale）。该数据集通过线上调研采集，数据分析工作使用SPSS 29版本、Amos 28版本及MPlus 8版本完成。本次调研的受访对象为持有特许公认会计师公会（ACCA）或国际审计与鉴证准则理事会（IAASB）认证的金融专业人士。