Cognitive brain mapping of auditors and accountants in going concern judgments

ABSTRACT This study aims to explain the extent to which brain mapping patterns follow behavioral patterns of auditors and accountants’ judgments when assessing evidence for decisions involving going concern. This multidisciplinary research involved investigating the relation between the theory of be...

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Bibliographic Details
Main Author: Carvalho Júnior,César Valentim de Oliveira (author)
Other Authors: Cornacchione,Edgard (author), Rocha,Armando Freitas da (author), Rocha,Fábio Theoto (author)
Format: article
Language:eng
Published: 2017
Subjects:
neuroaccounting
cognitive brain mapping
going concern
belief revision
Online Access:http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772017000100132
Country:Brazil
Oai:oai:scielo:S1519-70772017000100132

Internet

http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772017000100132

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