Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism
本文结合认知神经科学与审计研究文献，提出神经科学视角可能改进职业怀疑研究的五个领域：理论、信任、特质与状态怀疑、欺诈检测以及怀疑判断与行动，并讨论整合该视角的价值与未来方向。
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 neuroscientific perspectives can potentially improve: 1) theory, 2) trust, 3) trait and state skepticism, 4) deception/fraud detection, and 5) skeptical judgment and action. The paper concludes with a discussion of the critical question of whether integrating a neuroscientific perspective in PS research is worthwhile and provides further direction for future research.