The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 3 Serial Number 16 2026 07 01 Development of the Cognitive Flexibility Framework of Auditors: A Qualitative Thematic Analysis Approach Development of the Cognitive Flexibility Framework of Auditors: A Qualitative Thematic Analysis Approach 1 18 EN Journal Article <p>In the contemporary era, where rapid changes have challenged traditional decision-making rules, cognitive flexibility has emerged as the backbone of mental adaptability; a dynamic construct that redefines the boundary between static cognitive abilities and transformative competencies. By exploring the latent layers of this key concept, the present study provides a novel framework for understanding cognitive mechanisms in highly demanding professional environments; therefore, this research examines the cognitive flexibility of auditors through thematic analysis. From a methodological perspective, this study is exploratory in nature. Due to the absence of a coherent framework regarding auditors’ cognitive flexibility, thematic analysis was employed to identify relevant themes through an in-depth review of prior research and expert interviews. Subsequently, the Delphi analysis method was utilized to assess the reliability of the identified dimensions, ultimately enabling the design of a cognitive flexibility model grounded in strategic management and stakeholder theory perspectives. The statistical population of the study consisted of 14 academic experts and auditing professors with recognized expertise and professional experience in auditing, as well as members of the Auditing Standards-Setting Committee in 2025, who were selected using purposive sampling with a snowball approach. The results of the study revealed three overarching themes (auditors’ cognitive constructs, flexible mental frameworks, and professional cognitive requirements), eight organizing themes (analytical agility in auditing, adaptability in ambiguity, dynamism in professional judgments, flexibility in interpreting standards, transformation in control evaluation, evolution of evidence collection methods, team metacognitive capacities, and adaptive learning in auditing), and 48 basic themes. Furthermore, to evaluate the reliability of the identified organizing themes and to conceptualize them within the context of auditors’ cognitive flexibility, Delphi analysis was conducted. Based on the evaluation of the mean scores from the first and second Delphi rounds, all dimensions were confirmed, leading to the development of the cognitive flexibility model. These findings not only enrich the existing literature on professional cognition but also represent a significant step toward establishing a systematic framework for understanding cognitive complexity in professional environments. The analysis of the identified themes provides a novel lens for understanding auditors’ mental mechanisms and opens new avenues for interdisciplinary research at the intersection of cognitive psychology and professional auditing.</p> https://www.bmfopen.com/index.php/bmfopen/article/download/395/316