Professional skepticism is a cornerstone of the accounting and auditing profession, essential for ensuring the reliability of financial information and safeguarding public interest. In recent decades, corporate scandals and audit failures have intensified concerns regarding the adequacy of professional skepticism among accounting graduates. This research article examines the development of professional skepticism in accounting students, focusing on pedagogical strategies, curriculum design, behavioral factors, and institutional challenges. Using an integrative literature review methodology, the study synthesizes global research on skepticism-related competencies, instructional methods, and assessment practices. The findings reveal that traditional lecture-based approaches are insufficient to cultivate skepticism, whereas experiential learning, case-based instruction, simulation tools, and ethics integration significantly enhance skeptical judgment. The paper concludes with implications for educators, professional bodies, and policymakers, and proposes a conceptual framework for embedding professional skepticism systematically within accounting education.