Received: 02.09.2020
Revised: 07.29.2020
Accepted: 09.02.2020 Purpose: Professional skepticism is a fundamental factor in maintaining and enhancing the quality of auditing. Consequently, various studies have examined the economic, social, and psychological factors influencing it. The present study extends the scope of these factors into the realm of neuroscience. Specifically, this study investigates the impact of neurological disorders, including auditory and visual disorders, on auditors’ professional skepticism. Additionally, it explores the effect of favorable working conditions—such as quality of compensation, opportunities for advancement, and a collaborative environment—on mitigating the negative impacts of these disorders.
Methodology: To measure the mentioned disorders, a quasi-experimental tool called the Integrated Continuous Auditory and Visual Performance Test is employed. Professional skepticism is assessed using the Hart Professional Skepticism Scale (2010).
Keyword:
Skepticism
Auditors
Visual disorders
Auditory disorders
Working conditions
JEL classification: M41, M42
DOI:
*Corresponding Author:
Ameneh Bazrafshan
Email: Bazrafshan@imamreza.ac.ir

Results: Results indicate that auditory disorders do not significantly affect auditors’ professional skepticism; however, visual disorders inversely and significantly impact professional skepticism. Furthermore, working conditions significantly moderates the negative effects of visual disorders on professional skepticism.
Conclusion: Visual disorders weaken professional skepticism. Additionally, favorable working conditions reduce the negative effects of visual disorders.
Contribution: These findings are important for policymakers in finance and auditing firms, as they indicate that improving working conditions can help maintain the quality of auditing even in the presence of neurological disorders.