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...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Universidade de São Paulo
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Series: | Revista Contabilidade & Finanças |
Subjects: | |
Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772017000100132&lng=en&tlng=en |