Strategic foresight and auditor's cognitive contribution: the study of cognitive mapping
by Elaoud Assawer; Jarboui Anis
American J. of Finance and Accounting (AJFA), Vol. 6, No. 1, 2019

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.

Online publication date: Wed, 18-Dec-2019

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