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

Author

Listed:
  • Carmen Olsen
  • Anna Gold

Abstract

Keywords: Cognitive neuroscience, Auditors’ professional skepticism, Trust, Trait and state skepticism, Fraud detection, Skeptical judgment and action

Suggested Citation

  • Carmen Olsen & Anna Gold, 2018. "Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 41(1), pages 127-141, March.
    • Handle: RePEc:eme:jalpps:j.acclit.2018.03.006
    DOI: 10.1016/j.acclit.2018.03.006
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    Citations

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    Cited by:

    1. Delia DELIU, 2024. "Professional Judgment and Skepticism Amidst the Interaction of Artificial Intelligence and Human Intelligence," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 724-741, October.
    2. Sammy Xiaoyan Ying & Chris Patel & Aeson Luiz Dela Cruz, 2023. "The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3193-3215, September.
    3. 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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