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

Carmen Olsen*, Anna Gold

*Corresponding author for this work

Research output: Contribution to JournalArticleAcademicpeer-review

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.

Original languageEnglish
Pages (from-to)127-141
Number of pages15
JournalJournal of Accounting Literature
Volume41
Early online date7 Mar 2018
DOIs
Publication statusPublished - Dec 2018

Keywords

  • Auditors’ professional skepticism
  • Cognitive neuroscience
  • Fraud detection
  • Skeptical judgment and action
  • Trait and state skepticism
  • Trust

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