Khalsa Al-Akhzami

Research

Research topic: Auditors’ Professional Scepticism and Moral Reasoning Impact on Decision-making

Research interests: Khalsa is researching auditors’ professional scepticism, which is an important and debatable aspect of today’s audit quality.  Her research focuses on exploring the relationship between auditors’ scepticism and their moral reasoning. This research is a mixed method approach were questionnaires and semi-structured interviews are applied. The interviews with the UK audit practitioners and regulators enhance the research findings by provide an insight on the practice. Khalsa’s research is one of few studies to investigate the correlation between professional scepticism and moral reasoning. It contributes in building a deeper understanding on auditors’ decision-making.

Supervisors: Professor Philip Linsley and Dr Matthias Hambach

Profile

Khalsa is an Auditing Specialist in a large government organisation in the Sultanate of Oman. She obtained her bachelors degree in Finance in 2003 from the Sultan Qaboos University (Oman) and a MBA from Bedfordshire University (UK) in 2008. She has been a lecturer and trainer in her organisation since 2009. Khalsa is certified Associate Fellow pf the Higher Education Academy since 2017. Currently, she is at The York Management School to get her PhD, by studying auditor's professional scepticism and moral reasoning impact on decision making.

Among her achievements, she was the first female to win the award of Employees' Excellence of the Year 2015 in her organization. Khalsa is an ambitious and forward-looking person who wants to contribute more to her community. She enjoys travelling and photography as hobbies.