This paper examines whether it is possible to shape trait professional skepticism of accounting students through undergraduate and graduate university programs. Using Hurtt’s Professional Skepticism Scale (HPSS), we surveyed 432 students of the Poznań University of Economics, who follow either one of the accounting programs or the management program. Comparing the mean scores of first-year undergraduates from each program, who have been studying only for two weeks (initial level of skepticism), with the mean scores of the final-year students as proxies for the entry-level auditors (audit assistants), we calculated the change in the mean scores of students’ trait skepticism over four years of study. The results show that only the ACCA-accredited (Association of Chartered Certified Accountants) accounting program significantly increased the level of trait skepticism of the accounting students in comparison to the control group and students who followed the standard accounting program. The robustness analysis shows that independent variables, such as age, the future job that subjects wish to occupy, and the length of professional experience, have no significant impact on the results obtained. However, that both gender and professional experience have a significant impact on the mean scores may be considered as variables supporting the change of professional skepticism within the four years of study.

In the contemporary economic reality and organization’s activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to present theoretical and practical (on the basis of the examined example) aspects concerning the (internal) financial audit in the organization within the context of its assessment of the exposure to risk. The applied research methods are based on the method of conceptual analysis of the literature on the examined field, as well as on the case study of the auditing task. The results of the performed analyses and examinations allow to state that the financial audit constitutes an effective tool for protecting the organization against internal, as well as external risks.

Purpose: The aim of the article is to analyze the impact of transactions with related entities on the company's financial results and the implementation of sustainable development goals. The lack of the tax dimension of corporate social responsibility in the literature encourages research in this area. Design/methodology/approach: Based on the study of literature and legal regulations, reference was made to the transfer pricing policy as the main instrument of tax optimization in the light of CSR solutions. It also conducted its own survey research to learn more about the relationship between the use of corporate social responsibility in a company's strategy and its approach to taxation. Findings: The article shows that the proposed changes in the publication of financial statements and non-financial reporting, together with the transfer pricing policy, constitute a new face of tax optimization in the context of corporate social responsibility. Based on the study, it can be concluded that CSR should be extended to include tax issues in the field of transactions with related entities. Originality/value: Little is known in the literature about tax issues in CSR, although solutions are increasingly being introduced to encourage companies to behave socially responsibly. Recommendations for solutions in the field of disclosing information about transactions with related entities involving CSR in the context of tax avoidance constitute the originality of the article. Keywords: corporate social responsibility, corporate taxation, tax avoidance, transfer pricing, capital groups. Category of the paper: Research paper.