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

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  • Olsen, Carmen
  • Gold, Anna

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.

Suggested Citation

  • Olsen, Carmen & Gold, Anna, 2018. "Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 127-141.
    • Handle: RePEc:eee:joacli:v:41:y:2018:i:c:p:127-141
    DOI: 10.1016/j.acclit.2018.03.006
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    Cited by:

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    2. Peters, Christian P. H., 2023. "The microfoundations of audit quality," Other publications TiSEM 6a2b12a5-6060-4544-883b-e, Tilburg University, School of Economics and Management.

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