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 belief...

Until recently few firms have attempted to measure and assess Knowledge, the new intangible. Previous research shows that key components of intellectual capital are poorly understood, inadequately identified, inefficiently managed and inconsistently reported. Two types of audit are available:...