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...

Auditing standards prescribe a risk-based approach where auditors assess the risk of material misstatement and then design and perform audit procedures to reduce audit risk to an appropriately low level. Prior research suggests that auditors are responsive to high control risk assessments (CRA)...