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...

It is unclear what personality traits determine the enduring trait of professional skepticism among auditors. Examining determinants of professional skepticism may be important to the profession in recruitment, evaluation and team-building activities and ultimately as an element in the...

Drawing on the literature from cognitive neuroscience and auditing research on professional skepticism (PS), this paper identifies new research questions, determinants, and theories that may resolve current problem areas in PS research. We identify the following PS research areas that...