摘要：Concerning the scientific advances in recent decades, 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 like auditors, an area receiving little attention from researchers. The Purpose of this research is investigating the relation between periodic cognitive biorhythmic cycle and auditors' professional judgment quality. This study investigates the periodic cognitive biorhythmic cycle of auditors in a discontinuous 6 months’ period and 4 periods of 15 days. As a sample, 60 external auditors in the form of 4 groups of 15 persons are selected and placed in 4 biorhythmic cycle: physical, emotional, intellectual and intuitive and evaluated through Multivariate Analysis of Variance (MANOVA), Repeated Measurement Analysis of Variance and Post Hoc tests. To evaluate the professional judgment of auditors and to measure the periodic biorhythmic cycle, a questionnaire and the biorhythm software (Biorhythm-365) in Android and IOS are used respectively. The results show that auditors in the positive emotional, intellectual and intuitive cycles have a higher quality of professional judgment than those in the negative/critical cycles.
关键词：Periodic Cognitive Biorhythmic;Auditors' Professional Judgment Quality;Neurological
