Strategic foresight and auditor's cognitive contribution: the study of cognitive mapping

Elaoud Assawer and Jarboui Anis

American Journal of Finance and Accounting, 2019, vol. 6, issue 1, 18-37

Abstract: This research allows acquiring a better understanding of the strategic prospective of the auditor in the accounting audit mission, in which the emphasis is placed on the auditor mind and forward thinking. The analysis of the cognitive approach and the prospective strategy of the auditor using the cognitive mapping allow identifying the factors that enable the auditors to reduce the cognitive problems in their strategy. This paper provides new insights into the cognitive role of the auditors and their strategic foresight. Practitioners and researchers can use the findings of this study to better understand the success audit factors. Moreover, auditing firms may use the findings of this study to improve their foresight audit strategy.

Keywords: strategic foresight; auditors' mission; cognitive accounting; cognitive errors; cognitive conflict; cognitive mapping. (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ids:amerfa:v:6:y:2019:i:1:p:18-37

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