Systematic Evaluation of the Consequences and Drivers of Independent Auditors' Cognitive Styles

Evaluating the change in the intellectual angles and approach of auditors along the professional path is considered an emerging issue in the behavioral field of auditing knowledge, which has made the need to focus on changing the professional code of conduct in this field more important than in the past. Therefore, this study tries to first determine the dimensions of the cognitive styles model of independent auditors and then, through the process of systematic representation, to determine the location of the identified components in the consequences and system drivers. In this study, referring to the previous research of researchers (Mohammadi et al., 2022), the theoretical framework of auditors' cognitive styles is explored through systematic representation. The target population in the systematic evaluation 23 auditors with more than 5 years of professional auditing experience based on work experience and the level of technical and specialized knowledge through homogeneous sampling and available participated in the quantitative section. The results in the process of systematic representation analysis, it was determined that critical senses and pragmatic senses in auditors' cognitive functions are considered as behavioral stimuli in professional judgment, which lead to the emergence of esoteric and abstract senses as primary consequences and objective senses and They become skeptical as secondary consequences. In other words, the most important axis of auditors' cognitive style is critical senses, which can be effective in improving auditors' professional judgment based on two objective and skeptic functions.