Investigating the Periodic Cognitive Biorhythmic Cycle Theory in Auditor Information Foraging Behavior

Subject Areas : Management Accounting

mohamadhosein sangani ¹ , Mohammadreza Abdoli ² , Hasan Valiyan ³

1 - PhD Student in Accounting, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
2 - Associate Professor of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
3 - Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Iran anymore

Received: 2022-04-23 Accepted : 2022-04-23 Published : 2022-02-20

Keywords: Periodic Cognitive Biorhythmic, Auditor Information Foraging B, Neurological,

Abstract :

In recent decades, science has transcended its traditional boundaries, and many interdisciplinary topics and areas, such as neuroscience, have moved beyond psychology to other sciences such as finance and auditing. One derivative of this science is the biorhythmic cycle of decision-makers in the financial and audit industries, such as auditors. An area that has received little attention from researchers. The Purpose of this research is investigating the Periodic Cognitive Biorhythmic Cycle in Auditor Information Foraging Behavior. In this study that ranged from 6 months separately And 2 months in 4 periods 15 days to review the auditor's understanding was biorhythm cycle interval, 60 of external auditors in the form of 4 groups of 15 persons to get in 4 cycles biorhythm physical, emotional, intellectual and intuitive selection and through tests of Manoa Multivariate Analysis of variance for repeated measures and follow-up tests were evaluated. The research tool was a questionnaire for evaluating the professional judgment of auditors and was used to measure the periodicity of the biorhythm-based software (Biorhythm-365) in the Android and IOS. The results showed that auditors in the negative & Crisis area, mental, and intuitive cycles had a higher quality of professional judgment than the auditors in the positive area, critical and intuitive cycles.

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