This study considers the validity of the determinants of audit pricing. Audit pricing research has always been approached from the traditional positivist research methodology which yield results that may not give a full account of what determines and influences audit fees. This mainstream...

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 information and industrial revolutions are so different and yet similar. Both enjoyed the emergence of accounting measurement and management techniques which privileged the efficient allocation of resources as the principal imperative to a firm's participation in a free market economy....

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...