Future research directions at the intersection between cognitive neuroscience research and auditors' professional skepticism. Issue 1 (December 2018)

• Record Type: Journal Article
• Authors: Olsen, Carmen; Gold, Anna
• Is Part Of: Journal of accounting literature. Volume 41:Issue 1(2018)
• Page Start: 127
• Page End: 141
• Publication Date: 2018-12
• Subjects: Cognitive neuroscience -- Auditors' professional skepticism -- Trust -- Trait and state skepticism -- Fraud detection -- Skeptical judgment and action; Accounting literature -- Periodicals; Accounting -- Periodicals; Accountancy; Comptabilité -- Documentation -- Périodiques; Comptabilité -- Périodiques; Accounting; Accounting literature; Periodicals; 657.05
• DOI: 10.1016/j.acclit.2018.03.006
• Languages: English
• ISSNs: 0737-4607

Abstract

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.