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

Authors: Elaoud Assawer; Jarboui Anis

Addresses: Department of Accounting, Faculty of Economics and Management of Sfax, Road of Aerodrom km 4 – BP, No. 3018 Sfax, Tunisia ' Department of Financial and Accounting, Universities Higher Institute of Business Administration (ISAAS), Road of Aerodrom km 4 – BP, No. 1013-3018 Sfax, Tunisia

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.

DOI: 10.1504/AJFA.2019.104189

American Journal of Finance and Accounting, 2019 Vol.6 No.1, pp.18 - 37

Received: 06 Apr 2019
Accepted: 18 Jul 2019

Published online: 20 Dec 2019 *

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