Future Research Directions at the Intersection Between Cognitive Neuroscience Research and Auditors’ Professional Skepticism

Journal of Accounting Literature, Forthcoming

Posted: 4 Dec 2015 Last revised: 9 Mar 2018

See all articles by Carmen Olsen

Carmen Olsen

Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law; Western Norway University of Applied Sciences

Anna Gold

Vrije Universiteit Amsterdam; Norwegian School of Economics (NHH)

Date Written: March 7, 2018

Abstract

This paper addresses how cognitive neuroscience can advance our understanding of auditor professional skepticism (hereafter, PS) in ways that traditional perspectives may not be able to do. Drawing on the literature from cognitive neuroscience and PS research, we identify the following PS research areas potentially improved with neuroscientific perspectives: trust, trait and state skepticism, theory, and deception/fraud detection. We propose research questions under each research area identified using a neuroscientific perspective to help examine and ultimately improve the PS level among auditors. The manuscript concludes by discussing the critical question of whether integrating a neuroscientific perspective into PS research is worthwhile and provides further direction for future research.

Suggested Citation

Olsen, Carmen and Olsen, Carmen and Gold, Anna, Future Research Directions at the Intersection Between Cognitive Neuroscience Research and Auditors’ Professional Skepticism (March 7, 2018). Journal of Accounting Literature, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2699014

Carmen Olsen (Contact Author)

Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law ( email )

Helleveien 30
N-5045 Bergen
Norway

Western Norway University of Applied Sciences ( email )

Inndalsveien 1,
Bergen, 5063
Norway

Anna Gold

Vrije Universiteit Amsterdam ( email )

De Boelelaan 1105
Amsterdam, 1081HV
Netherlands
+31 20 598 25 92 (Phone)

Norwegian School of Economics (NHH) ( email )

Helleveien 30
Bergen, NO-5045
Norway

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