This article is an edited extract from the IAESB literature review on information and communications technology skills development, which covers the digital age and opportunities for accountants, issues for the accounting profession, education and ICT development, and developing countries and ICT skills.

This article is an edited extract from the IAESB literature review on information and communications technology skills development, which covers the digital age and opportunities for accountants, issues for the accounting profession, education and ICT development, and developing countries and ICT skills.

As part of the IAESB's focus on professional skepticism, this article examines the underlying theory of how unconscious bias arises; the relevance of implicit or unconscious bias on professional skepticism; the various components of, mitigations for, professional skepticism; and practical tips on reducing professional accountants’ unconscious bias.