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 Authors: César Valentim de Oliveira Carvalho Júnior, Edgard Cornacchione, Armando Freitas da Rocha, Fábio Theoto Rocha
Format: Article
Language:English
Published: Universidade de São Paulo
Series:Revista Contabilidade & Finanças
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772017000100132&lng=en&tlng=en