This study was conducted to investigate the role of professional skepticism in reducing financial misconduct and enhancing the credibility of loss assessment reports. To develop the research framework, a systematic literature review using the thematic synthesis approach was employed. Data were collected from documents, scholarly articles, books, and reports within a predefined framework through purposive sampling. The data extracted from the literature were coded in three stages: open coding, axial coding, and selective coding. The findings revealed four main selective themes: (1) professional and cognitive empowerment of accountants, including specialized knowledge, ethical attributes, and the management of psychological barriers such as burnout; (2) strengthening the supervisory environment and institutionalizing internal controls, including a supportive organizational culture, reward systems based on skeptical behavior, and corporate governance; (3) the implementation process of detection and assessment, including the application of advanced data mining techniques and rigorous professional judgment processes; and (4) strategic outcomes, including the reduction of financial fraud and the enhancement of the reliability of reports used in judicial proceedings. The findings indicate that professional skepticism serves as a critical mediating variable, having a direct relationship with the quality of financial reporting and the successful defense of expert opinions.