Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism

• Autores: Carmen Olsen, Anna Gold
• Localización: Journal of accounting literature, ISSN 0737-4607, Vol. 41, Nº. 1, 2018, págs. 127-141
• Idioma: inglés
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• Resumen

  • Drawing on the literature from cognitive neuroscience and auditing research on professional skepticism (PS), this paper identifies new research questions, determinants, and theories that may resolve current problem areas in PS research. We identify the following PS research areas that neuroscientific perspectives can potentially improve: 1) theory, 2) trust, 3) trait and state skepticism, 4) deception/fraud detection, and 5) skeptical judgment and action. The paper concludes with a discussion of the critical question of whether integrating a neuroscientific perspective in PS research is worthwhile and provides further direction for future research.