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首页> 外文期刊>Revista Contabilidade & Finanas >Cognitive brain mapping of auditors and accountants in going concern judgments
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Cognitive brain mapping of auditors and accountants in going concern judgments

机译：持续经营判断中审计师和会计师的认知脑图

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This study aims to explain the extent to which brain mapping patterns follow behavioral patterns of auditors and accountantsa?? judgments when assessing evidence for decisions involving going concern. This multidisciplinary research involved investigating the relation between the theory of belief revision, neuroscience, and neuroaccounting with a sample of auditors and accountants. We developed a randomized controlled trial study with 12 auditors and 13 accountants. Auditors and accountants presented similar judgments about going concern, specially demonstrating greater sensitivity to negative evidence. Despite similar judgments, results showed diverging brain processing patterns between groups, as distinct reasoning was used to reach going concern estimates. During the decision process, auditors presented homogeneous brain processing patterns, while accountants evidenced conflicts and greater cognitive effort. For both groups, the occurrence of maximization (minimization) of judgments is observed in brain areas associated with identification of needs and motivations linked to individualsa?? relations with their social group. This was strengthened by the lack of significant differences between the regression maps of auditors and accountants, leading to interpretation of the groupsa?? findings as homogeneous brain behavior. Despite familiarity with the executed task and knowledge of auditing standards, as a result of the greater use of algorithmic reasoning the auditorsa?? judgments were similar to that of accountants. On the other hand, the accountantsa?? greater cognitive effort, due to the experiencing of greater conflict in the decision-making process, made them use more quantic brain processing abilities, which are responsible for conscious reasoning. This was observed in the maximizations (minimizations) of the estimates in brain areas related to concerns with the judgmentsa?? social repercussions, which culminated in some degree of a??conservatisma?? in their decisions. Furthermore, these findings reveal another opportunity to discuss the assumption of the brain as the original accounting institution.
机译：这项研究旨在解释大脑映射模式遵循审计员和会计师行为模式的程度。在评估涉及持续经营决策的证据时的判断。这项多学科研究涉及调查信念修正理论，神经科学和神经会计之间的关系，并采用审计师和会计师作为样本。我们开发了由12名审计师和13名会计师组成的随机对照试验研究。审计师和会计师对持续经营提出了类似的判断，特别表明对负面证据的敏感性更高。尽管做出了类似的判断，但结果显示两组之间的大脑处理方式有所不同，因为使用了不同的推理来得出持续关注的估计。在决策过程中，审计师呈现出同质的大脑处理方式，而会计师则证明存在冲突和更大的认知努力。对于这两组，在与识别与个人有关的需求和动机相关的大脑区域中观察到了判断的最大化（最小化）。与他们的社会群体的关系。由于审计师和会计师之间的回归图之间没有显着差异，这进一步加强了这种理解，从而导致对群体的解释。表现为同质的大脑行为。尽管熟悉已执行的任务和审计标准的知识，但是由于更多地使用了算法推理功能，审计员仍然可以做到？判决与会计师相似。另一方面，会计师a ??由于决策过程中存在更大的冲突，因此需要更大的认知努力，这使他们使用更多的大脑处理能力，这些能力负责意识推理。在与判断有关的大脑区域的估计的最大化（最小化）中观察到了这一点。社会影响，最终导致一定程度的“保守”在他们的决定中。此外，这些发现揭示了另一个机会来讨论大脑作为原始会计机构的假设。

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