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

Author:

Olsen Carmen,Gold Anna

Publisher

Emerald

Subject

Accounting

Reference96 articles.

1. American Institute of Certified Public Accountants (AICPA) consideration of fraud in a financial statement audit;AICPA,2002

2. APA (2007), American Psychological Association (APA) Dictionary of Psychology. In: Appelbaum, D. (Ed), (2016), Securing Big Data Provenance for Auditors: The Big Data Provenance Black Box as Reliable Evidence. Journal of Emerging Technologies in Accounting, 13 (1), 17–36. doi: 10.2308/jeta-51473.

3. Big data and analytics in the modern audit engagement: Research needs;Appelbaum;Auditing: A Journal of Practice & Theory,2017

4. Challenges facing auditors in detecting financial statement fraud: Insights from fraud investigations;Asare;Journal of Forensic & Investigative Accounting,2015

5. Trust and professional skepticism in the relationship between auditors and clients – overcoming the dichotomy myth;Aschauer;Behavioral Research in Accounting,2017

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