This paper attempts to provide an approach to understand, not just describe, the judgement process in auditing. It will make some general criticisms of currently established judgement methods from the view point that without an adequate understanding of underlying social interactions, efforts...

Global financial reporting is experiencing a “credibility crisis” due to concerns about the quality of reporting of financial results by corporations, which has been eroding in the rush to meet market expectations. This controversy highlights the need to examine the increasing expectation of...

Information is relative to its contemplator. A contemplator does not exist in a vacuum but a magical world of their own disposition. Their magical world is realised through their faculty of mind that makes sense of their own existence. Their sense of existence is atypical realisation. Thus,...

The purpose of accounting information is to provide decision makers with the means to evaluate the efficient allocation of resources. The accounting models of measurement are driven by a worldview that privileges the efficient allocation of resources, which is justified by the scientific claims...

The salvationary promise of immortality is equally seductive let alone dominant in our personal and professional lives alike. The promise of a company's global successful salvation is no different to the promise of humans' salvation. It has been the most revered ideal over the ages and religions...

The evolution of computing did not only result in the disengagement of the populace from its technological complexity, but also their submission to the divine ability of 'scientists', who understand the mathematical complexity of information technologies. Socrates argued that both 'misanthropy'...

Why did companies audited by one of the Big 4 had experienced significant economic decline during the global financial crisis 2008, when their accounts had received unqualified audit reports less than 12 months before the crisis? Scholars, professionals and regulators have advanced three main...