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

Carmen Olsen and Anna Gold

Journal of Accounting Literature, 2018, vol. 41, issue C, 127-141

Abstract: 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.

Keywords: Cognitive neuroscience; Auditors’ professional skepticism; Trust; Trait and state skepticism; Fraud detection; Skeptical judgment and action (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0737460717301295
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:joacli:v:41:y:2018:i:c:p:127-141

DOI: 10.1016/j.acclit.2018.03.006

Access Statistics for this article

Journal of Accounting Literature is currently edited by S. Asare and W. R. Knechel

More articles in Journal of Accounting Literature from Elsevier
Bibliographic data for series maintained by Catherine Liu ().