A Topological Approach To Audit Dynamics and Auditing Research 1 21

A TOPOLOGICAL APPROACH TO AUDIT DYNAMICS AND AUDITING RESEARCH
Borislav Dimitrov1
Borislav Dimitrov, Lawyer /Civil Law LL.B/, Internal Audit Consultant, with corporative and government /as state expert at Internal Audit Directorate of MoD of The Republic of Bulgaria/ expertise in IP law, internal audit, legal auditing and compliance. Research Associate at Institute for Philosophical Research, Bulgarian Academy of Science, 1989; Founding Director of Ariadne Topology and Cultural Dynamics Institute for Cultural Phenomenology of Qualitative quantity, 2011. Researcher with Bulgarian Au diting Research Center, Registered member of CARP, Center for Advanced Research in Phenomenology, Inc.,Department of Philosophy, University of Memphis, USA - Center for Advanced Research in Phenomenology, Inc., Member of European Auditing Research Network (EARNet)
A Topological Approach To Audit Dynamics and Auditing Research Abstract The purpose of the paper is to open up discussions on the opportunity to implement topological approach to audit dynamics both to the issues of auditing practice and themes in auditing research. In the context of auditing research structure and dynamics, the proposition of Qualitative quantity mode of Inquiry as third paradigm in the Classic Debate Qualitative versus Quantitative research is introduced. On the base of the Topological mode of Qualitative quantity as homeomorphism of change and transformation, the transition within the system of auditing research themes is proposed and demonstrated, as transition from typology to topology. Audit and auditing research are duscuussed as topoplogical dynamical sysytem. Topological data analysis methods are proposed in data analysis in auditing. Topology based on the Qualitative quantity method of research is proposed as innovative means of verifying and enhancing the value of the audit dynamics and system of audit experience. In conclusion our claim is that topological approach to audit dynamics will contribute to the empirical resolution of various issues within the typology of audit and auditing research, and will enhance the quality and synergie of audit experience.
A TOPOLOGICAL APPROACH TO AUDIT DYNAMICS AND AUDITING RESEARCH

Topology provides the synergetic means of ascertaining the values of any system of experiences.
Operating Manual for Spaceship Earth, R. Buckminster Fuller Topology! The stratosphere of human thought! In the twenty-fourth century it might possibly be of use to someone... The First Circle, A. Solzhenitsyn 1. Background of the topological approach, based on Qualitative quantity research method, to audit dynamics 1.1. The New Direction in Auditing Research There are opportunities for auditing research to benefits form variety of disciplines employing the qualitative research methododlogy. These opportunities are subject of discussion in numbers of research papers in area of auditing research. Acknowledging the methodological problems associated with the debate qualitative vs quantitative in the analytical research, the so called arbitrarily tinkering with the traditional approach in analytical auditing research, we should recognize the fact that there is a search for the new direction in auditing research dynamics.2 According to Penno, the traditional modeling approach in the analytical auditing research has made important contributions but it does not adequately represent the auditor's role. 3 Acknowledging the fact that the economic paradigm has been the dominant paradigm in analytical auditing research, Mark Penno examines how economic theory has benefited from recent developments in sociology, psychology, philosophy, artificial intelligence, and jurisprudence, and how research from these fields is closely related to better describing the auditor's role. These scientific disciplines mentioned by Penno are all related with the qualitative research method. In the issue of qualitative and quantitative methods in auditing and auditing research the impact of the disciplinary divide on the auditing research is emphasizing on the qualitative dimension discussed as and described in the context. 4 The increasing advocacy for qualitative research methods as a rich alternative to the conventional scientific model within the social sciences generally, is recognized widly in research papers.
2 Penno, Mark C., Analytical Auditing Research: New Directions from Several Disciplines , 2005 3 Ibid 4 Humphrey, Christopher., Auditing research: a review across the disciplinary divide, Accounting, Auditing & Accountability Journal, Vol. 21 Iss: 2, pp.170 203, 2008
Research in accounting particularly during the period following World War II emphasized an almost universal devotion to quantitative approaches. Qualitative research during this period was generally demoted to low level research work Thus, qualitative research techniques, which should normally address social phenomena from the subjectivist or anti-positivist perspective, were noticeably infrequent in auditing and accounting research literature. Research in auditing is concerned with the measure of the quality of audit performance, the procedures and the professional ethics that must be followed in the conduct of an audit. The disciplines traditionally foreign to auditing research that employs the qualitative research methods, such as the Ethnography and Cultural Anthropology are now considered as benefitial for the dynamics of auditing research. In the spirits of advocating this qualitative methodology, it is not surprising that these two disciplines are directed to the auditing research. A paper published in American Journal of Scientific Research entitled Ethnography: A Basis for Conducting Research in Auditing and Marketing, American Journal of Scientific Research proposed the ethnography as a basis for research in auditing: With this focus in the mind of the auditing researcher we hereby propose that ethnography, a fairly new qualitative research approach in the management sciences, and promises to be a significant research methodology in investigating and understanding behaviour in the auditing field. 5 The opportunities for combining psychological and economic research in auditing are introduced and discussed by Dr. Christopher Koch and Prof. Dr. Jens Wstemann, in their paper A Review of Bias Research in Auditing: Opportunities for Combining Psychological and Economic Research.6 Following this new horizon in auditing research, the aim of my paper is to introduce in the dynamics of auditing research an interdisciplinary approach the topological approach - related with my personal research interest and experience in philosophy of science, topological philosophies, cultural phenomenology, law and semiotics of law, audit and auditing research qualitative quantity /research method/ and cultural phenomenology of qualitative quantity implemented as cultural phenomenology of auditing research dynamics. The intended result of this article is to establish the base for implementation of topological approach to the dynamics of auditing research, focusing on the gradual and continuous /topological notion/ of the category of qualitative quantity, proposed here as research method in analytical /auditing/ research. The aim of this article is to contribute to the empirical resolution of various issues within the typology of auditing research, and to enhance the quality and synergie of audit dynamics.
Bariyima D. Kiabel, Elizabeth I Ugoji, N. Gladson Nwokah, Ethnography: A Basis for Conducting Research in Auditing and Marketing, American Journal of Scientific Research ISSN 1450-223X Issue 4 (2009), pp 28-35, EuroJournals Publishing, Inc. 2009 (Hopper and Powell, 1985; Chua, 1986; Berelson, 1952; Morgan and Smircich, 1980).
6
Dr. Christopher Koch, Prof. Dr. Jens Wstemann, in their paper A Review of Bias Research in Auditing: Opportunities for Combining Psychological and Economic Research
It is known that generally, there are two major and largely opposing views about the nature of social inquiry and analytical research sociological positivism also called the objectivist or positivist approach and the German Hegelian Idealism also called the subjectivist or relativist approach. Due to the nature of the category and method of qualitative quantity employed in this paper and my research, the topological approach to auditing research could be defined as grounded on the known relativistic approach, within the Hegelian thesis. In accordance with the proponents of the German school of thought or the relativist approach, I am viewing the research in social and management sciences as research that involves the investigation and interpretation of the social world using qualitative techniques in the analysis of data. The thesis and dialectics of qualitative quantity includes topological ontology and epistemology, cobsidering complex social and cultural dynamics issues with regard to the human nature. The innovative element introduced with the topological approach in auditing research is the opportunity to enhance both the qualitative and quantitative research methods with the qualitative quantity research method /with the application and implementation in topology/. In this relativistics direction of qualitative research method to the study of human affairs, the cultural phenomenology of auditing research and audit dynamics is possible as a cultural phenomenology of qualitative quantity. The qualitative quantity research method is an enhanced implementation of the qualitative research methods including as well the implementation of the quantitative research methods. The amalgama of qualitative and quantitative research methods is recognazied in the filds of studies such as the visual mathematics, visual statistics, cognitive science and AI. The qualitative research approach widely used by researchers in anthropology and sociology involves a situation where the researcher takes active part in activities involving the phenomenon under investigation. Ethnography approach is widely used by researchers in cultural anthropology. The arguments and issues discussed in the paper Ethnography: A Basis for Conducting Research in Auditing and Marketing are basis and reason to consider application of the topological approach in the auditing research. Topological approach in cultural anthropology and ethnography is supported by the British social anthropologist Edmund Leach, Claude Levi-Strauss, Gregory Bateson. In the paper Ethnography: A Basis for Conducting Research in Auditing, the auhors offers wide discussion on the research approaches in the Social and Management Sciences: The Quantitative/Qualitative Distinction. This discussion is rich with philosophical assumptions related with ontology and epistemology, touching some issues which we may regard as cultural phenomenology. As it is asserts in the paper ontological assumptions enable us to understand the very essence of the phenomenon being studied. Is the phenomenon to be studied, imposed on the individual from without and as such having an existence of its own; or is it a product of the individuals mind? Epistemological assumptions are assumptions about the grounds of knowledge - how knowledge is developed and communicated to fellow human beings, how one can sort out what is true and what is to be regarded as false. 7Assumptions relating to human nature
7
Bariyima D. Kiabel, Elizabeth I Ugoji, N. Gladson Nwokah, Ethnography: A Basis for Conducting Research in Auditing and Marketing, American Journal of Scientific Research ISSN 1450-223X Issue 4 (2009), pp 28-35, EuroJournals Publishing, Inc. 2009 (Hopper and Powell, 1985; Chua, 1986; Berelson, 1952; Morgan and Smircich, 1980).
/cultural phenomenology/ identify the relationship between human beings and the environment in which they operate. The kind of ontologies, epistemologies and nature of human beings determines the type of methodology one adopts in social inquiry. Both quantitative and qualitative research approaches are rooted in phenomenal experience, and in this sense both are empirical. They share a common ground. As Dunn 8 points out: although qualitative research is popularly perceived as antithetical to quantitative work, it is actually complimentary to it. Most quantitative projects possess qualitative elements, and vice versa. The authors of the Ethnography: A Basis for Conducting Research in Auditing established important thesis as evidence in our research project /the relevance of topological approach and qualitative quantitity research methodology for audit dynamics and auditing research in the field of internal and external auditing/ the innovative thesis of the Relevance of Ethnography in Auditing Research. The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product and the mode of dialectics of qualitative quantity due to the gradualness as notion of the exhibit form of this category is the mode of the evolution. The topological notion of qualitative quantity is the notion of gradualness representing continuous transformation. In the context of cultural phenomenology I am approaching the the audit and auditing research as an dynamic system, examinating this system from the standpoint of dialectics and self-organisation. 1.2. Qualitative quantity and the proposition of Qualitative quantity mode of Inquiry, as third paradigm in The Classic Debate Qualitative vs Quantitative research The paradigm shift from "typological" meaning-making to topological meaning-making The purpose in this article is not to provide a wide discussion on the debate between the two paradigms in research methods - qualitative vs quantitative. The relevance of these two paradigm is widely recognized in the research culture as the fact that the two dominant research paradigms have resulted in two research cultures, one professing the superiority of deep, rich observational data and the other the virtues of hard, generalizable . . . data. 9 According to Johnson and Onwuegbuzie, both sets of purists qualitative and quantitative view their paradigms as the ideal for research, and, implicitly if not explicitly, they advocate the incompatibility thesis. 10 Johnson and Onwuegbuzie provides in their study an extensive account of the research papers for the both side of the debate and proposed the so called mixed methods research as the third research paradigm. Johnson and Onwuegbuzie viewed the pragmatism as an attractive philosophical partner for mixed methods research, and framework for designing and conducting mixed methods research. Providing an excellent
Dunn, D.S.(2001), Statistics And Data Analysis For The Behavioral Science. New York: MCGraw Hill.
R. Burke Johnson and Anthony J. Onwuegbuzie, Mixed Method s Research: A Research Paradigm Whose Time Has Come, Educational Researcher, Vol. 33, No. 7, pp. 1426.
10
Ibid
review on the paradigm wars - qualitative vs quantitative - and incompatibility thesis /which posits that qualitative and quantitative research paradigms, including their associated methods, cannot and should not be mixed/, Johnson and Onwuegbuzie claimed that there are some commonalities between quantitative and qualitative research. The authorss thesis is based on the tenets of pragmatism in their explanation of the fundamental principle of mixed research and how to apply it. Johnson and Onwuegbuzie offered their own understanding and definition of the term research paradigm coined by Thomas Kuhn who popularized the idea of a paradigm. Khun pointed out that paradigm is a general concept including a group of researchers having a common education and an agreement on exemplars of high quality research or thinking. 11 According to Johnson and Onwuegbuzie, the research paradigm is set of beliefs, values, and assumptions that a community of researchers has in common regarding the nature and conduct of research. 12 There are ontological, epistemological, axiological and methododlogical levels in the research paradigm: the beliefs include, but are not limited to, ontological beliefs, epistemological beliefs, axiological beliefs, aesthetic beliefs, and methodological beliefs. 13 According to the the authors their use of the term research paradigm refers to a research culture. The argument of Johnson and Onwuegbuzie is that there is now a trilogy of major research paradigms: qualitative research, quantitative research, and mixed methods research. 14 For the purpose of this article I will focus on the existence of the third approach, establishing that the qualitative quantity method research is the possible development of this third paradigm of integrative research. The proposition of qualitative quantity method of research is the foundation of the topological approach to dynamics of research culture. Although both qualitative and quantitative philosophies continue to be highly useful the advantage of the philosophy of qualitative quantity is laid by the topological notion of this category and method. In Mixed Methods Research: A Research Paradigm Whose Time Has Come, Johnson and Onwuegbuzie offered the Development of a Mixed Methods Research Typology. I will approach the issue of the third paradigm the mixed methods research with the topological paradigm shift illustrated by the mixed-mode Semiosis and the transition
11
Kuhn, T. S. (1962). The structure of scientific revolutions. Chicago, IL: University of Chicago Press
12
R. Burke Johnson and Anthony J. Onwuegbuzie, Mixed Methods Research: A Research Paradigm Whose Time Has Come, Educational Researcher, Vol. 33, No. 7, pp. 1426.
13
14
from Typological Mode to the Topological Mode proposed by Jay L. Lemke. 15 Jay L. Lemke introduced the mixed-mode Semiosis - Typological vs. Topological Semiosis. 16 According to Lemke there are two fundamentally different kinds of meaning-making: "typological" meaning-making - meaning-by-kind /natural language/ and topological meaning-making meaning-by-degree /visual language/, which is more easily presented by means of motor gestures or visual figures -- the meaning of continuous variation or "topological" meaning. Meaning-by-kind is qualitative and meaning-by-degree is quantitative. 17
Figure by Jay L. Lemke, Typological vs. Topological Semiosis 18 .http://www-personal.umich.edu/~jaylemke/webs/wess/tsld002.htm
For Lemke Typological semiosis is qualitative semiosis and Topological semiosis is quantitative semiosis. Qualitative character of typological semiosis determines the discrete variant and Quantitative character of topological semiosis and the continuous variation. I support the idea that qualitative quantity is possible to appear as categorical gradiant /mixture from categories in typological semiosis and gradients in topological semiosis/. The topological and continuous notion of qualitative quantity as gradualness and continuous variation or "topological" meaning can be seen in Figure above given in Lemkes work Mathematics in the middle: measure, picture, gesture, sign, and word. In Opening Up Closure: Semiotics Across Scales, Lemke proposes the Mixed-mode Semiosis.
15
Jay L. Lemke, Topological Semiosis and the Evolution of Meaning http://wwwpersonal.umich.edu/~jaylemke/webs/wess/index.htm

16
Jay L. Lemke, Typological vs. Topological Semiosis .http://wwwpersonal.umich.edu/~jaylemke/webs/wess/tsld002.htm

17
Jay L. Lemke, Mathematics in the middle: measure, picture, gesture, sign, and word, and Opening Up Closure: Semiotics Across Scales
18
In this mixed-mode of typological and topological semiosis, the domain of qualitative quantity could be seen, as categorical gradiant /Lemke/ of the unified system for meaningmaking /Lemke/. The Qualitative quantity Method Research due to the gradual and nondiscursive notion of the category /qualitative quantity/ and the ability to exhibit topological homeomorphism is the method /within the system of meaning-making/ with the ability to transform the form or the structure from typology to topology. The aim of the The Qualitative quantity Method Research is to create Topology of meaning. The term topology of meaning emerged at the proceedings of the Einstein meets Magritte Conference, Brussels, Belgium /1995/. The topology of meaning was introduced by R. Ian Flett and Donald H. McNeil in their paper Whats Wrong with this Picture? Towards a Systemological Philosophy of Science with Practice. 19 Typology of research topics in a specific area of research in research culture are necessary very useful to understand the relationships between the research topics. Since Aristotle, the organization of knowledge is based on the conceptualization, classification, typology or taxonomy. Typology is instrument of hierarchical system. Topology of research topics in a specific area of research in research culture is instrument of heterarchical relation of types in the the dynamics of research culture. Topology of the heterarchical relationship in the structure is associated with the work of Warren McCullochs A Heterarchy of Values Determined by the Topology of Nervous Nets"20 and also the works of Gotthard Gnther. In 1960 Gnther met Warren McCulloch and worked with him and Heinz von Foerster and Humberto Maturana. Gnther's work was based upon Hegel, Heidegger and Spengler. From 1976 to 1980 Gnther completed three studies Contributions to the Foundation of an Operational Dialectic /"Beitrge zur Grundlegung einer operationsfhigen Dialektik/. Gnther aim was to make dialectics operationable and contributed with his work and influence to the fields of cybernetics. The qualitative notion of numbers or the qualitative quantity in Gotthard Gnthers thinking is unfolded in his Number and Logos, devoted to his frend and one of the fathers of cybernetics Warren McCulloch, bearing Gnthers note: Unforgettable Hours with Warren St. McCulloch. Warren McCulloch was the one who influenced Gregory Batesons topological thinking. Bateson took McCullochs idea of heterarchy and adapted this to Bertrand Russsells hierarchy of logical types in a rather peculiar way: logical types could systematically unravel circularity of information and how it becomes entangled in a multi-level universe, but logical typing cannot itself demonstrate appropriate communication. The semiotic bridge in qualitative vs quantitative debate is Qualitative quantity the categorical gradiant which unite in one these two fundamentally different kinds of
19
Donald H. McNeil, Whats going on with the topology of recursion?, Science and Art: The Red Book of `Einstein Meets Magritte': The Red Book Vol 2 (Einstein Meets Magritte: An Interdisciplinary Reflection on Science, Nature, Art, Human Action and Society), Kluwer, 1999 - Flett, R. Ian, and Donald H. McNeil. 1995).
20
Warren McCullochs A Heterarchy of Values Determined by the Topology of Nervous Nets" /In: Bulletin of Mathematical Biophysics, 7, 1945, 8993
meaningmaking - meaning-by-kind and meaning-by-degree in the continuous variation of "topological" meaning. The proposed qualitative quantity method of research is not opposing the pragmatism of Charles Sanders Peirce, William James, and John Dewey or postpragmatism school of though. As to Johnson and Onwuegbuzie established in their work the Pragmatism is the Philosophical Partner for Mixed Methods Research. Something more, the category of Qualitative quantity and the exhibit form of this category - topological notion - could be seen and unfold in the works of Charles Sanders Peirce. 2. Qualitative quantity Topology and Topological Dynamics 2.1. Qualitative quantity From his reading of Hegel, Engels elucidated the three laws of dialectics in his Dialectic of Nature. The second law of dialectics, the law of transformation, established by Engels is the law of the passage of quantitative changes into qualitative changes. This law states that continuous quantitative development results in qualitative "leaps" in nature whereby a completely new form or entity is produced. This is how "quantitative development becomes qualitative change". The new quality develops quantitatively through a step-by-step process of quantitative change, qualitative changes begin with the quantitative introduction of the new quality into the quantitative development of the old measure. Qualitative changes occur as leaps. This Engelss law of transformation and the passage of quantitative changes into qualitative changes, as all of the three laws of Engelss dialectics become clich in the mode of thinking of quality and quantity. The three laws of dialectics are not only oversimplified, but also misleading at best, establishing something quite self-evident, trivial and commonplace. Gradualness and gradual changes which are not leading to turning points, where one force overcomes the other and quantitative change leads to qualitative change, remained inapparent just like Hegels dialectics of Qualitative quantity. Approaching the domain of topology from the standpoint of the dialectics of qualitative quantity, we should conclude that the interplay of quality and quality is associated with the development and growth. Both the classical and non-classical approaches to the dialectics of quality and quantity are addressing the dialectical nature of change. The known quality, from the second law of dialectics, defined by Hegel as determined quality, implies discontinuous change, a leap, and the transformation is discursive. The exhibit form of determined quality is abrupt displacements in the equilibrium - revolution. The quality of the quantity implies gradual and continuous changes, and transformation is non-discursive. The exhibit form of qualitative quantity is transformation without leap or abrupt displacements in the equilibrium - evolution. The recent developments of topology and its applications as topological dynamics in social science and social research are not only illustrating the relevance of the so called topological philosophies and topological thinking in social and cultural dynamics, but also directing to
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the resurgence of one dialectical category and concept established by G.F.W. Hegel the Qualitative quantity. Hegel proclaims the Qualitative quantity in the both of his Logics The Science of Logic /Wissenschaft der Logik, referred to as the Greater Logic /1812, 1813, 1816/ and The Lesser Logic /Part One of the Encyclopedia of Philosophical Sciences / Enzyclopdie der philosophischen Wissenschaften im Grundrisse /1817/. Hegel established the Qualitative quantity in 105 and 106 of his Lesser Logic Hegel claimed the Qualitative quantity, or Measure:
21
, where
The two sides of the ratio are still immediate quanta: and the qualitative and quantitative characteristics still external to one another. But in their truth, seeing that the quantitative itself in its externality is relation to self, or seeing that the independence and the indifference of the character are combined, it is Measure. The result of the dialectic however is not a mere return to quality, as if that were the true and quantity the false notion, but an advance to the unity and truth of both, to qualitative quantity, or Measure. / 106, The Lesser Logic/. According to David Gray Carlson 22 Measure is the third and last province in the kingdom of Quality, which itself comprises the first third kingdom in the empire of the Science of Logic. When Measure concludes, we will have arrived at the portal of the negative, correlative underworld of shadowy Essence. David Gray Carlson states that Hegel proclaims the development of Measure to be extremely difficult, and many commentators have concurred. We can nevertheless describe the theme of Measure easily enough--change; more precisely, an exploration of the difference between qualitative and quantitative change.23 The Qualitative quantity appears in Hegels early work The Science of Logic /The Greater Logic/. 24 In the first chapter, the Specific Quantity, 711 Qualitative quantity in the first place an immediate, specific quantum., also in 731, 774 /in Nodal Line of Measure Relations /B/ in Chapter 2 /Real Measure/. The specific notion of the qualitative quantity Hegel explores in the Second Chapter Real Measure - The Relation of Self-Substistent Measures /A/ in Combination of Two Measures /a/, in Measure of a series of Measure Relations /b/, and in Elective Affinity /c/. The notion of qualitative quantity is the reason for Hegel to quote Carl Linnaeuss Nature Does Not Make Leaps/ 774/. Hegels emphasis on the leap and nodal line in the relationship of qualitative and quantitative and the reason to set in brakets the Carl Linnaeus aphorism Nature Does Not Make Leaps
21
Hegels Logic, translated by William Wallace, with Foreword by J N Findlay, Clarendon Press 1975. Firs t published 1873
22
David Gray Carlson, Hegels Theory of Measure, Benjamin N. Cardozo School of Law, 2003, Working Paper No. 66
23
Ibid Hegels Science of Logic, tr. A. V. Miller, George Allen & Unwin, 1969
24
11
/natura non facit saltus/, comes from the point of observeability and perceptability. This consideration is clear in Hegel: In thinking about the gradualness of the coming-to-be of something, it is ordinarily assumed that what comes to be is already sensibly or actually in existence; it is not yet perceptible only because of its smallness. Similarly with the gradual disappearance of something, the nonbeing or other which takes its place is likewise assumed to be really there, only not observable, and there, too, not in the sense of being implicitly or ideally contained in the first something, but really there, only not observable. / 777/. It looks like Hegels emphasis on the leap and quality /that breaks in/per saltum is considerd with our human ability to percept and observe easy qualitative difference of something apparent, that lack smallness large enough to be noticed, something visible and observable. It seems that qualitative quantity is ignored because of its notion of gradualness and lack of ability to leap as quality per saltum. Emphasizing on the transformation of quality to quality by leaps per saltum in the nodal Line of Measure Relations, in 777 Hegel defines the attempt to explain coming-to-be or ceasing-to-be on the basis of gradualness of the alteration as tedious like any tautology. Hiding the qualitative quantity behind the curtains of tautology, in his liturgy of quality per saltum, Hegel is misleading the philosophers following him, specially the dialectical materialism of Engels and Marx, who created the clishe of first law of dialectic of transition of quantity into quality and visa versa. Hegels notion of the qualitative quantity became subject of discussion in the very beginning of the Twenty century by John Grier Hibben in his Hegels Logic: An Essay in Interpretation /1902/. 25 Discussing quantitative relation, in Chapter VIII: Quantity, John Grier Hibben asserted: the concept of quantity will not explain it /the nature of quantitative relation- my note/ satisfactorily, and we fall back again upon the idea of quality in order to account for it. Thus the idea of quality was found to be partial, and when developed to its utmost limit, carried our thought over into the sphere of quantity. Then the idea of quantity when fully developed brought us back again to that of quality. Is the movement of thought only a circle that merely brings us back to the starting-point? According to Hegels method, the incompleteness of thought at this stage is overcome by the dialectic process which combines these two ideas of quality and of quantity into one complete relation representing an advanced and higher point of view. This relation Hegel calls that of qualitative quantity, or of measure (das Maass). This is the third and last stage in the development of the idea of quantity, and represents, as Hegel insists, both the unity and the truth of quality and of quantity combined. 26 To my knowledge, in contemporary dialectics and philosophical research the significant notion of Hegels category qualitative quantity remained inapparent /In Heideggers sense
25
John Grier Hibben in his Hegels Logic: An Essay in Interpretation, 1902 Ibid
26
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of his Phenomenology of Inapparent.27 Reason for this is probably Hegels on warning about the intellectual difficulty / 777 of the The Science of Logic, The Greater Logic/, accusing the attempt to explain coming-to-be or ceasing-to-be on the basis of gradualness of the alteration as tedious like any tautology. 28 In contemporary philosophical research the creative power of tautology was definitely recognized. 29 For Gregory Bateson evolution and tautology are dialectically linked. If there are two realms, that of tautology (whose essence is predictable repetition and replication) and that of evolution (whose essence is creativity, exploration and change), then life entails an alternation, a dialectics, between the two. As mental processes and phenomenal happenings the two may be adversarial, but a zigzag between them whereby each determines the other would appear to be necessary for the continuation of life. Homeostasis and adaptation, structure and process, form and function, status and learning, conservatism and radicalism, quantity and pattern, homology and analogy, calibration and feedbackthese are 'dialectical plural necessities of the living world 30 For Bateson, explanation is the mapping of description onto tautology. The new form of knowledge is generated by a principled mapping of a description of a phenomenon onto a tautology. As he states in Mind and Nature: An explanation has to provide something more than a description provides, and in the end, an explanation appeals to a tautology, which as I have defined it, is a body of propositions so linked together that the links between the propositions are necessarily valid. A tautology in its simplest form is If P is true, then P is true.31 Bateson asserted that knowledge is both evolutionary and tautological. As Nigel Rapport and Joanna Overing established: The organism deals with entropy in two contrasting ways. Bateson calls them evolutionary versus tautological: an embracing of the implications and ramifications of possible change versus a homeostatic eschewing of them. The watchwords of the latter tautological process (also to be known as 'epigenetic' and 'embryological') are: coherence, steady state, rigour and compatibility. The process acts as a critical filter, demanding certain standards of conformity in the perceiving and thinking individual. Left to itself it proceeds towards tautology: towards nothing being added once the initial arbitrary axioms and definitions of order have been laid down. Hence, the first test of a new idea is: is it consistent with the status quo ante? is it entirely latent in the original axioms which supply
27
Martin Heidegger, Phenomenology of the inapparent /Phnomenologie des Unscheinbaren/ Seminar in Zhringen 1973
28
For Hegelian and Heidegerian Tautologies, see: Tze-Wan Kwan, Hegelian and Heidegerian Tautologies, Analecta Husserlliana, The yearbook of Phenomenological research, Logos of Phenomenology and Phenomenology of Logos, Volume LXXXVIII, 2005, The World Institute for Advanced Phenomenological Research and Learning
29
In the works of Gregory Bateson, also see: Allen Thiher, The power of tautology: The roots of leterary theory, Associated University Press, 1997
30
Gregory Bateson, Mind and Nature: A Necessary Unity. London: Fontana, (1980:237). Ibid
31
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the 'proof of its correctness? In the tautological procedure, in short, every 'becoming' is tied back to existing conditions. 32 The Hegels tautology about tautology regarding the relevance of the qualitative quantity should be accepted as the "true," new tautology. The resurgence of G.F.W. Hegels category qualitative quantity, historically left inapparent as the real breackthrough from the clich of the known laws of dialectics the law of transformation of quantity to quality, and the establishment of the thesis of topological notion of qualitative quantity is subject of few research papers between the years of 19892011. 33 In 1988 with the first publication of L'tre et l'vnement /Being and Event/, translated in English only in 2005, in Mediation Fifteen on Hegel, Alain Badiou recognizes the qualitative quantity as the core of the domain of quantitative infinity, claiming that Quantitative infinity is quantity qu a quantity, the prliferator of proliferation, which is to say, quite simply, the quality of quantity, the quantitative such as discerned qualitatively from any other determination. 34 The true resurgence of Hegels Qualitative quantity can be unfolded in the works of Charles Sanders Peirce. The notion of Qualitative quantity and the presence of the Topological Peirce could be discovered in Peirces Abduction, Peirces Theory of the Continuum and his concept of Hypostatic abstraction. The Topological approach of Charles Sanders Peirces qualitative-ness is recognized by recent research works 35 and giving us the ground to speak about The Topological Peirce. The proposed qualitative quantity method of research is relativistic approach based on the The Topological Hegel /after Arkady Plotinsky/, but not opposing the pragmatism of Charles Sanders Peirce, positivism and postpositivism.
32
Nigel Rapport and Joanna Overing, Social and Cultural Antropology, Routledge, 2000, p.110
33
Borislav Dimitrov, Quality of quantity, Philosophic Thought Magazine, Institute of Philosophical Sciences, Bulgarian Academy of Science. March, 1989; Borislav Dimitrov, Quality and Time, presented at the conference The Fundamental Knowledge between Ontology Dilemma and Cognitive Problems, published in 1990, by The Institute for Philosophical Research at the Bulgarian Academy of Science; Borislav Dimitrov, The Topological Notion of Qualitative quantity, 2011); Borislav Dimitrov, The Relevance of Topological Approach based on Qualitative quantity research method to audit dynamics and auditing research, 2011.
34
Alain Badiou, Being and Event, Oliver Feltham (tr.), Continuum, 2006, see p. 168-169, The Arcana of Quantity
35
See:
- Robert W. Burch, "A Peircean Reduction Thesis: The Foundations of Topological Logic". Texas Tech University Press,Lubbock, TX, 1991; - Helmut Pape, "Abduction and the Topology of Human Cognition" http://user.unifrankfurt. de/~wirth/texte/pape.html; - Arnold Johanson, "Modern Topology and Peirce's Theory of the Continuum", Transactions of the Charles S. Peirce Society, Vol.37, No..1, Indiana University Press, 2001,pp.1-12 http://www.jstor.org/pss/40320822.
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Charles Peirce is the Semiotical Partner for Qualitative quantity methods research due to the topological notion of the category - qualitative quantity. After the establishment of the thesis of the relevance of Hegels category qualitative quantity and the argument that topology is the field of qualitative quantity and topological homeomorphism is exhibit form of this category (1989), for the past fifteen years, the significant developments of the science and philosophy of science related to the concept of qualitative quantity emerged, evidently enriching the grounds of the thesis qualitative quantity topology and topological dynamics. The topology and topological thinking is now undergoing a resurgence, with some highly practical research and applications. The new area of interdependence between the quality and quantity is open now for rethinking and reconceptualization. In Qualitative Spatial Representation in the field of Qualitative Spatial Reasoning, the term qualitative quantitative space emerged and the concept of qualitative quantity is vitally accepted and utilized.36 Qualitative quantity approach is aplicable in General Design Theory, proposed by Yoshikawa in which design and design knowledge are mathematically represented by using topology. Qualitative quantity seen in Poincares topology and his development of the qualitative theory of differential equations is enhanced by the new science of Mereotopology, which began with theories A.N. Whitehead articulated in several books and articles he published between 1916 and 1929. Mereotopology is a branch of metaphysics, and ontological computer science, a first-order theory, embodying mereological and topological concepts, of the relations among wholes, parts, parts of parts, and the boundaries between parts. The Qualitative quantity is the fundamental category of Qualitative research /QR/, due to the aim of this discipline to utilise methods that seek to discern the quality as opposed to the quantity of its subject. Qualitative quantity is critical in Spatial-temporal reasoning applicable in computer science as Visual thinking and Visual music, Visual statistic /the series of works by David James Krus/. Topological approaches penetrated cybernetics and AI, after Warren McCullochs work A Heterarchy of Values Determined by the Topology of Nervous Nets".The interdisciplinary amalgam of dialectics and cybernetics is recognized in the works of Gotthard Gnther (Gotthard Gnther, Cybernetics and the Dialectic Materialism of Marx and Lenin, published at http://www.thinkartlab.com) as an enlarged representation of a lecture Gotthard Gnther did deliver at the University of Cologne (Kln, Germany) July 17, 1964.) The topological approaches are used widely in psychology after Kurt Lewin work Principles of topological psychology 37 The topology of qualitative quantity could be found in Jean Piagets Genetic Epistemology, especially in the known Piagets topological primacy thesis. Piaget and Inhelder /1959/ claimed that the young childs intristic geometry w as first of all topological and then, later, projective Euclidean. The term topology of meaning emerged at the proceedings of the Einstein meets Magritte Conference, Brussels, Belgium /1995/,
36
See: A. G. Cohn, Qualitative Spatial Representation and Reasoning Techniques, Division of Artificial Intelligence, School of Computer Studies, University of Leeds.- Note 1.footnote about qualitative quantity
37
Kurt Lewin work (1936) Principles of topological psychology. New York: McGraw-Hill.
15
introduced by R. Ian Flett and Donald H. McNeil in their paper Whats Wrong with this Picture? Towards a Systemological Philosophy of Science with Practice. 2.2. Topology Topology is a major area of mathematics concerned with properties that are preserved under continuous deformations of objects, such as deformations that involve stretching, but no tearing or gluing. In topology, any continuous change which can be continuously undone is allowed. So a circle is the same as a triangle or a square, because you just `pull on' parts of the circle to make corners and then straighten the sides, to change a circle into a square. Then you just `smooth it out' to turn it back into a circle. These two processes are continuous in the sense that during each of them, nearby points at the start are still nearby at the end. In topology we can transform a spatial body such as a sheet of rubber in various ways which do not involve cutting or tearing. We can invert it, stretch or compress it, move it, bend it, twist it, or otherwise knead it out of shape. Certain properties of the body, the properties of the qualitative quantity, will in general be invariant under such transformations - which is to say under transformations which are neutral as to shape, size, motion and orientation. The qualitative quantity transformations can be defined as being those which do not affect the possibility of our connecting two points on the surface or in the interior of the body by means of a continuous line. Our world is undergoing profound change due to the advanced research in topology and significant importance of topological thinking and topological meaning making. Topology itself is the science of the change. Topology is extremely applicable to the complex dynamics systems. The unique and modern treatment of topology today is employing a crossdisciplinary approach. Topology has been transformed from a theoretical field that highlights mathematical theory to a subject that plays a growing role in nearly all fields of scientific investigation. The new qualitative geometry of thinking - topology - penetrates not only the areas of scientific research but the real-world phenomena and our whole personal and social life. From the so called philosophycal topologies the topological thinking and topological methods has great impact on the wide areas such as psychology /topological psychology after Kurt Lewins 1936 Principles of Topological Psychology/, sociology /social topology of Gregory Bateson/ identity and behaviour, culture and cultural dynamics. The ATACD project /A Topological Approach to Cultural Dunamics/ is a project funded by EU and now a research network based on the mathematical theories of topology/, management, financial management, internal control and audits, law and politics /topological law, legal research and topology of legal systems, AI and Law/, security and defence, situation design. The father of the term and the contemporary content of Cultural Dynamics is Pitirim Aleksandrovich Sorokin /1889 1968/. His magnum opus, the monumental Social and Cultural Dynamics /Social and Cultural Dynamics: A Study of Change in Major Systems of Art, Truth, Ethics, Law and Social Relationships (1957 (reprinted 1970) ed.)/ spanned 2,500 years and attempted to isolate the principles of social change as they were manifested in his studies of art, philosophy, science, law ethics, religion and psychology.
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The topology and topological thinking is now undergoing a resurgence, with some highly practical research and applications. Today topology became the new philosophy and an active practise in our contemporary world. Topology is linked genuinely with the quality and quantity. A first introduction to the basic concepts of topology takes as its starting point the notion of transformation. The qualitative and quantitative approaches and methods become cliche as well as the well known first law of dialectics the law of transformation of quantity to quality and the apparent appearance of the new quality in qualitative leap. This topological qualitative quantity is the real breakthrough in dialectical thinking and systems for creating meaning. The notion of the qualitative quantity is topological and can be illustrated with the well known example of a continuous deformation (homeomorphism) of a coffee cup into a doughnut (torus) and back. The notion of the qualitative quantity is continuous and the appearance of this new quality is not the qualitative leap but qualitative gradualness. 2.3. Topological Dynamics and Qualitative quantity In mathematics, topological dynamics is a branch of the theory of dynamical systems in which qualitative, asymptotic properties of dynamical systems are studied from the viewpoint of general topology. The central object of study in topological dynamics is a topological dynamical system, i.e. a topological space, together with a continuous transformation, a continuous flow, or more generally, a semigroup of continuous transformations of that space. Qualitative quantity is category and research method of Topological Dynamics due to the exhibit form of this category the gradual changes and the continuous transformations. The American mathematician George David Birkhoff is considered the founder of Topological Dynamics. In 1913, Birkhoff proved Poincares "Last Geometric Theorem," a special case of the three-body problem, a result that made him world famous.38 In 1927, he published his Dynamical Systems.39 The link between Topology and Qualitative quantity, between Henri Poincares Analysis Situs /topology/ and Hegels qualitative quantity, was established in the research back in 1989th with the argument that the exhibit form and notion of the Qualitative quantity is topological homeomorphism due to the continuous transformation typical for the notion of qualitative quantity. 40 In Quality of quantity (1989), Borislav Dimitrov, grounded his
38
Birkhoff, George David. 1913. "Proof of Poincar's geometric theorem" Trans. Amer. Math. Soc. 14: 1422..
39
Birkhoff, George David. 1917. "Dynamical Systems with Two Degrees of Freedom" Trans. Amer. Math. Soc. 18: 199300
40
Borislav Dimitrov, Quality of quantity, Philosophic Thought Magazine, Institute of Philosophical Sciences, Bulgarian Academy of Science. March, 1989
17
thesis on the exploration of D'Arcy W. Thompsons Growth and Form /1917/, and Hermann Hakens findings and examples that illustrates the qualitative quantity notion in structural stability. (Hermann Hakens Synergetics: Introduction and Advanced Topics, Springer, 1983, Chapter 1.13. Qualitative Changes: General approach, p. 434-435). The concept of structural stability is related with the topological homeomorphism, thus topological homeomorphism was proposed as exhibit form of the category qualitative quantity. In Synergetics: Introduction and Advanced Topics, Qualitative Changes: General approach, Haken explores and illustrate the structural stability with an example of D'Arcy W. Thompsons On Growth and Form, /1917/ - the porcupine fish and the sun fish can be transformed into each other by a simple grid transformation. Here I am illustrating Hermann Hakens example with the original Thompsons illustration of the transformation of the fish Argyropelecus olfersi into the fish Sternoptyx diaphana by applying a 70 shear mapping. The reverse transformation is possible simply with manipulating the grid and shear mapping. In his book Synergetics: Introduction and Advanced Topics, 41 in the Chapter 1.13. Qualitative Changes: General approach, Hermann Haken explores and illustrate the structural stability with an example /figure 1.13, p.434 in Haken/ given by the Scottish biologist, mathematician and classics scholar D'Arcy W. Thompson, the author of the book, On Growth and Form, /1917/. The quality of the quantity could be seen in the Herman Hakens citation on the D'Arcy W. Thompson. Exploring the invariance in deformation and transformation of the forms against spatial or temporal deformation, Haken wrote: Figure 1.13, p.434 /Synergetics: Introduction and Advanced Topics/ shows two different kind of fish, namely, porcupine fish and sun fish. According to the studies by D'Arcy W. Thompson of the beginning of the twentieth century, the two kinds of fish can be transformed into each other by a simple grid transformation. While from the biological point of view such a grid transformation is a highly interesting phenomenon, from the mathematical point of view, we are dealing here with an example of structural stability. In a mathematicians interpretation the two kinds of fish are the same. They are just deformed copies of each other. A fin is transformed into a fin, an eye into an eye and etc. In other words, no new qualitative features such a new fin, occur. In the following we shall have structural changes /in the widest sense of word/ in the mind. 42 Under the illustration set in Figure 1.13, p.434 /Synergetics: Introduction and Advanced Topics/, Haken wrote the porcupine fish and the sun fish can be transformed into each other by a simple grid transformation. /After D'Arcy W. Thompson: On Growth and the Form, ed. By J.T. Bonner, University Press, Cambridge, 1981/.
41
Hermann Hakens Synergetics: Introduction and Advanced Topics, Springer, 1983, C hapter 1.13. Qualitative Changes: General approach, p. 434-435
42
Hermann Hakens Synergetics: Introduction and Advanced Topics, Springer, 1983, Chapter 1.13. Qualitative Changes: General approach, p. 434-435
18
Haken concluded that The concept of structural stability seems to play a fundamental role in biology in a still deeper sense than in the formation of different species by way of deformation. Namely, it seems that, say within the species, organisms exhibit a pronounced invariance of their functions against spatial or temporal deformation. This invariance property seems to hold for the most complicated organs, the human brain. For example, this property enables us to recognize the letter a even if it is strongly deformed. From this ability an art out of writing letters developed in China /and in old Europe/.43
Two objects are homeomorphic if they can be transformed /or deformed/ into each other by a continuous inverible mapping, continuous one-to-one and having continuous inverse. The two fish are two objects with the same topological properties. They are said to be homeomorphic. There are properties that are not destroyed by stretching and desorting an object. 2.4. Audit and Auditing Research as Topological Dynamical Systems Topological Approach to Audit Dynamics is based on the understanding that Audit and Auditing Research are Dynamical Systems thus Topological Dynamical Systems. Establishing the relevance of Qualitative quantity research methods in auditing research, we are approaching and the typology of auditing research issues or themes from the viewpoint of general topology proposing and focusing on the study of continuous transformation, a continuous flow, and a semigroup of continuous transformations in audit practice and auditing research. The topological approach to audit dynamics and auditors role focuses on the betweeness of these two the organization and it objectives. The aim of internal audit, by it definition is to help organization to accomplish its objectives. One of the purposes of the International Standards for the Professional Practice of Internal Auditing is to foster improved organizational processes and operations. According to Standard 2100 / Nature of Work/, The internal audit activity must evaluate and
43
Hermann Hakens Synergetics: Introduction and Advanced Topics, Springer, 1983, Chapter 1.13. Qualitative Changes: General approach, p. 434-435
19
contribute to the improvement of governance, risk management, and control processes using a systematic and disciplined approach. Auditors are constantly and continuously involved in the process of organizations change transformation and improvement of organization, contributing to the improvement of management/governance and accomplishment of organizations objectives. Dealing with targeted changes and improvement as well as with the unwanted changes related with the risk, auditors should improve their understanding about the nature of change, focusing on the continuous flow and continuous transformation, controlling or avoiding the leaps associated with the risk. The philosophical or dialectical nature of change is related with the notion of qualitative and quantitative. The change occur in space /as qualitatively determined being of notion/ and the time /as quantitatively determined being of notion/. The topological nature of the transformation due to the continuous notion will be highly beneficial for accomplishing both the auditor and organization goals the improvement of management and accomplishment of organizations objectives. In Auditing, the dynamic modeling is not unknown approach. Great example of implementing this approach is the paper of Anca Mdlina Bogdan The Dynamic Modelling as A Financial Audit Procedure 44 Bogdan proposed new procedure of financial audit based on the requirement that the model should be conceived in such a way that it can reflect in a simplified and accurate manner the ap-proached economic reality. As Bogdan established: The use of the dynamic modelling offers us a clear and detailed image of the analyzed relation. This procedure helps us to identify the cyclic on periodical aspects of the studied phenomenon and implicitly the period of time. We shall further make use of a dynamic model with the help of which we are determining the patterns of the income and of the financial results in time and also the relation between the two variables. Thus we have possibility to analyze in details the economic evolution. Using traditional methods we can obtain incorrect results. Thus, the models of economic evolution roles emphasize the between the main indices /ratios and reveal their transformations concerning the changing of certain variables. A very important role of dynamic modelling is to establish the best intervals for the main financial rations so that the accomplishment of economic objectives should not raise any problems. Actually, the dynamic modelling made ac-cording to the objective necessities of the fi-nancial auditor represents the simplified ex-pression of the phenomenon. The dynamic modelling is a modern technique especially used in the prevision of the economic activities of patrimonial entities. 45 3. A Topological Approach to Auditing Research Dynamics 3.1. Audit Analytics /Data Analysis in Auditing/ and Topological Data Analysis
44
Anca Mdlina Bogdan, The Dynamic Modelling as A Financial Audit Procedure, Informatica Economic, nr. 1 (41)/2007
45
Anca Mdlina Bogdan, The Dynamic Modelling as A Financial Audit Procedure, Informatica Economic, nr. 1 (41)/2007
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The main goal of auditing and role of auditor, the improvement of management and helping the organization to accomplish its objectives, is related with ascertaining the data and quality of data analysis. Audit analytics enable organization to analyse transactional data to obtain fact based insights into their operations. Data analysis helps auditors to identify indicators of risk, internal controls failures, and non-compliance to internal or external requirements. The use of purpose build data analysis for audit as audit analytics has been identified by audit industry serveys as a top-five enabling strategic priority. Over the past 20 years, data analysis has become an essential part of the audit process for the vast majority of audit organizations. Using data analysis in an audit (generally referred to as audit analytics) has already provided significant benefits for audit organizations of all sizes across a broad range of industries, but there is still much progress that can be made by optimizing the audit analytics process. Data analysis in auditing is generally referred to as audit analytics. It has already provided significant benefits for audit organizations of all sizes across a broad range of industries and there is a still much progress that can be made by optimizing audit analytics process. Topological approach to audit analytics or data analysis in auditing would contribute to this process and enhance the quality and synergy of audit and auditing research. By leveraging topological data analysis, internal auditor will be able to detect not only abrupt changes related with emerging vulnerabilities in business process and weakness that could potentially expose the business to risk, but also to detect discrete and continuous changes associated with gradualness and not easily observable. Topological data analysis is a new area of study, aimed at having applications in areas such as data mining and computer vision. In other words this is a recent mathematical method for analysing data that has had new, dramatic, and unexpected applications to robot motion, sensor networks, statistics, and medicine, among other areas. Topological data analysis is applicable to the audit dynamics and auditing research due to the fact that topological data analysis uses a branch of mathematics called algebraic topology to capture the shape of a point-cloud data set that "persists" in a dynamical setting. For this purpose the data - themes or issues in audit practice and auditing research are represented as shape of a point-cloud data set that "persists" in a dynamical setting. The main problems subject of Topological Data analysis could be recognized in Audit Analytics, and these are the following: - How one infers high-dimensional structure from low-dimensional representations; and - How one assembles discrete points into global structure. Both of the problems are very related with the role of the auditor. The job of the auditor is to assemble discrete point into global structure and to enhance or improve the low-dimensional representations into the high dimensional structure.
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The focus in Topological Data Analysis is on continuous flow, recognizing that the human brain can easily extract global structure from representations in a strictly lower dimension, i.e. we infer a 3D environment from a 2D image from each eye. The inference of global structure also occurs when converting discrete data into continuous images, e.g. dot-matrix printers and televisions communicate images via arrays of discrete points. The main method used by topological data analysis is: 1. Replace a set of data points with a family of simplicial complexes, indexed by a proximity parameter. This converts the data set into global topological objects. 2. Analyse these topological complexes via algebraic topology specifically, via the new theory of persistent homology. 3. Encode the persistent homology of a data set in the form of a parameterized version of a Betti number which will be called a barcode. In Topological Data Analysis, the primary mathematical tool considered is a homology theory for point-cloud data setspersistent homologyand a novel representation of this algebraic characterization barcodes. Topological Data Analysis considered the shape of data. Robert Ghrist in his article Barcodes: The Persistent Topology of Data 46 concluded: When a topologist is asked, How do you visualize a four-dimensional object? the appropriate response is a Socratic rejoinder: How do you visualize a threedimensional object? We do not see in three spatial dimensions directly, but rather via sequences of planar projections integrated in a manner that is sensed if not comprehended. We spend a significant portion of our first year of life learning how to infer three-dimensional spatial data from paired planar projections. Years of practice have tuned a remarkable ability to extract global structure from representations in a strictly lower dimension. The inference of global structure occurs on much finer scales as well, with regard to converting discrete data into continuous images. Dot-matrix printers, scrolling LED tickers, televisions, and computer displays all communicate images via arrays of discrete points which are integrated into coherent, global objects. This also is a skill we have practiced from childhood. No adult does a dot-to-dot puzzle with anything approaching anticipation. 47 Similar discussion on the discrete presentation of data /information/ but our ability to perceive gradualness of information and the continuous nature of the shape of data, offers Magnus
46
Robert Ghrist in his article Barcodes: The Persistent Topology of Data, 2007, Bulletin of American Mathematical Society, Volume 45, Number 1, January 2008, Pages 61 75
47
22
Bakke Botnan in his work Three Approaches in Computational Geometry and Topology Persistent Homology, Discrete Differential Geometry and Discrete Morse Theory 48 : One of the most remarkable properties of the human brain is the ability to infer the world as a three-dimensional space. We do not see three spatial dimensions directly, but from experience we know how to visualise three dimensions via sequences of paired planar projections. In other words, we know how to extract global structures by studying representations from a strictly lower dimension. Another skill developed is how to infer a continuum from discrete data. As an example, consider the painting The Seine at La Grande Jatte by the French artist Georges Seurat. This painting consists of discrete data points and is obviously noisy. Nonetheless, we have no problems perceiving the tree by the waterline, the person in the kayak or the sailboat. Rather than altering out noise qualitatively it is favourable to have a quantitative measure. 49 The paintings of Georges Seurat, as his Seine at La Grande Jatte, are probably one of the best representation of the interplay of quality and quantity, in particular the gradual and continuous notion of qualitative quantity. Pixel-based raster graphics, as in television and flatpanel screens, mimics the pointillist method are associated with the artist Georges Seurat, who covered the canvas with tiny spots of paint. Shmuel Weinberger in his work Persistent Homology also emphasized on the human ability to take sense data of individual points and assemble them into a coherent image of a continuum. Weinberger illustrating his explanation of persistent homology again with Seurats painting: Consider the art of Seurat or a piece of old newsprint. The eye, or the brain, performs the marvelous task of taking the sense data of individual points and assembling them into a coherent image of a continuumit infers the continuous from the discrete. Difficult issues of a similar sort occur in many problems of data analysis.Onemighthave samples that are chosen nonuniformly (e.g., not filling a grid), and, moreover, one is constantly plagued by problems of noisethe data can be corrupted in various ways. Puremathematicians have problems of this sort as well. One is often interested in inferring properties of an enveloping space from a discrete object within it or, in reverse, seeking commonalities of all the discrete subobjects of a given continuous one. To give one example, this theme is a central one in geometric group theory, in which a typical problem, going back to Furstenberg and Mostow, asks to reconstruct a connected Lie group from a lattice in it. And Weinberger concluded again with the approach of topology: Because topology is essentially a qualitative field, it is perhaps not surprising that there has been a development of some common topological technology for these problems. 50
48
Magnus Bakke Botnan in his work Three Approaches in Computational Geometry and Topology - Persistent Homology, Discrete Differential Geometry and Discrete Morse Theory, 2011
49
Magnus Bakke Botnan in his work Three Approaches in Computational Geometry and Topology - Persistent Homology, Discrete Differential Geometry and Discrete Morse Theory, 2011
50
Shmuel Weinberger, Persistent Homology
23
Speaking of clouds of data, Ghrist claimed that: Very often, data is represented as an unordered sequence of points in a Euclidean n-dimensional space En. Data coming from an array of sensor readings in an engineering testbed, from questionnaire responses in a psychology experiment, or from population sizes in a complex ecosystem all reside in a space of potentially high dimension. The global shape of the data may often provide important information about the underlying phenomena that the data represent. One type of data set for which global features are present and significant is the so-called point cloud data coming from physical objects in 3-d. Touch probes, point lasers, or line lasers sweep a suspended body and sample the surface, recording coordinates of anchor points on the surface of the body. The cloud of such points can be quickly obtained and used in a computer representation of the object. A temporal version of this situation is to be found in motion-capture data, where geometric points are recorded as time series. In both of these settings, it is important to identify and recognize global features: where is the index finger, the keyhole, the fracture? Following common usage, we denote by point cloud data any collection of points in En, though the connotation is that of a (perhaps noisy) sample of points on a lower-dimensional subset. 51 Vin de Silva and Robert Ghrist in their work Homological Sensor Networks, directed to topology as the rapidly evolving area of applied computational topology: The need to move from local to global is one which a large spectrum of engineers and scientists are finding to be prevalent. Very few of the calculus-based tools with which they are most familiar prove sufficient. Recently, it has been demonstrated that homology theory is useful for problems in data analysis and shape reconstruction, computer vision, robotics, rigorous dynamics from experimental data, and control theoryTopology is especially keen at giving criteria for when one can or cannot find a particular global object (a homeomorphism, a nonzero section, an isotopy, etc.): this falls under the rubric of obstruction theory. This perspective is one which has not yet permeated the applied sciences, in which the question, What is possible? is usually approached from the top-down, Heres something we can build, as opposed to the bottom-up approach that topological methods yield. A brilliant example of this obstruction-theoretic viewpoint in an applied context is Farbers topological complexity for robot motion planning. In this article, we use homology theory to give coverage criteria for networked sensors which are nearly senseless. It seems counterintuitive that one can provide rigorous answers for a network with neither localization capabilities nor distance measurements. A topologist is not surprised that such coarse data can be integrated into a global picture. Some engineers are. Homological methods have the pleasant consequence that they may allow engineers to focus on designing simpler sensors which are nevertheless useful in a security network. Why bother miniaturizing GPS for smart dust if you can solve the problem without it? If topological methods can determine the
51
24
minimal sensing needed to solve a global problem, then such methods may have significant impact on the way systems and sensors are developed and deployed.52 3.2. The Crumpled Handkerchief of the Auditing Research If you take a handkerchief and spread it out in order to iron it, you can see in it certain fixed distances and proximities. If you sketch a circle in one area, you can mark out nearby points and measure far-off distances. Then take the same handkerchief and crumple it, by putting it in your pocket. Two distant points suddenly are close, even superimposed. If, further, you tear it in certain places, two points that were close can become very distant. This science of nearness and rifts is called topology, while the science of stable and well-defined distances is called metrical geometry. Classical time is related to geometry, having nothing to do with space, as Bergson pointed out all too briefly, but with metrics. On the contrary, take your inspiration from topology, and perhaps you will discover the rigidity of those proximities and distances you consider arbitrary. And their simplicity, in the literal sense of the word pli[fold]: it's simply the difference between topology (the handkerchief is folded, crumpled, shredded) and geometry (the same fabric is ironed out flat). [] Sketch on the handkerchief some perpendicular networks, like Cartesian coordinates, and you will define the distances. But, if you fold it, the distance from Madrid to Paris could suddenly be wiped out, while, on the other hand, the distance from Vincennes to Colombes could become infinite.53 - Serres, Michel (1995). The methaphor of the handkerchief /of the Auditing Research/ stands here for the space of audit as topological space. The auditing research handkerchief stand in for the canvas for painting of auditing research themes or issues of auditing. The audit dynamics could be approached as geometric landscape, where audit research themes are fixed distances and welldefined proximities. The well folded fabric of auditing research we may find in the study of Cdric Lesage and Heidi Wechlter, Typology of research topics in audit: a content analysis. 54 In this study the crumpled canvas of the auditing research is ironed with the extensive computerized content analysis representing typology of research topics /in auditing research/. The data from the abstracts (2099) selected from 23 main academic journals in auditing research are collected, ranging the year of creation to year 2005. The typology offered identifies 17 majors themes in audit research. The authors investigate the importance and trend of these 17 themes, as well as the contribution of the major journals to their development.
52
Vin de Silva and Robert Ghrist in their work Homological Sensor Networks, http://www.math.upenn.edu/~ghrist/preprints/noticesdraft.pdf
53
Conversations on science, culture, and time, Michel Serres with Bruno Latour; translated from French by Roxanne Lapidus, The University of Michigan Press, p.60, 61
54
Cdric Lesage and Heidi Wechlter, Typology of research topics in audit: a content analysis, http://www.iae.univ-poitiers.fr/afc07/Programme/PDF/p88.pdf
25
In figure 3, page 16 of their study 55, Lesage and Wechlter offered the map of Typology of Research Themes in Auditing, where 17 clusters identified by the software Spad have been named by the authors, based on the characteristic vocabulary of each cluster and on the most representative papers. We could easily recognize in the authorss research method how qualitative quantity is illustrated. The approach of the used content analysis is based on the qualitative mode keeping in track the quanitative elements as well. The descriptive analysis of the "speech" or the words in the collected abstracts is analysed in their /words/ frequency as associated with each item. According to Lesage and Wechlter, from this new contingencies table (items*words), a simple correspondence analysis can be made. This table is by its construction very sparse, but it makes it possible to outline some interesting associations and to support some models already present in the literature. The analysis was carried out on table items*words, with for illustrative variables the journal and the period. As expected, the analysis is slightly explanatory6. However, it renders possible a rather interesting and finetuned classification based on the factor analysis7 (17 clusters). This classification enables us to measure the evolution of the topics in time, and the impact of each journal, which will deepen the former analysis of the characteristic vocabulary. 56 The 17 clusters57 representing the Typology of Research Themes in Auditing: Audit Procedures: error, audit procedures account, approach statistics, test, audit risk detection, balance; Audit Sampling: statistics, sampling Bayesian, error, sample population, audit sample method, test; Corporate Governance: audit committee, corporate governance board, governance director, financial report; Internal Auditing: internal auditing, objectivity, reliance, function, department, organization, employment; Earmings Quality: earnings, accruals, discretionary, return, audit firm, big 4, disclosure, resignation, fees; Audit Engagement: client, risk, fees, lawbailing, cost, contract, bidding arrangements, business risk; Liability Fraud & Litigation: fraud, liability, court misstatement, detection, auditee strategy, legal, audit failure; Audit Report & Going-Concern Opinion: audit report, qualification, bankrupt, going concern, qualified opinion, audit, opinion; Profession & Regulation: accountant, government certified public accountants profession, regulation, public; Internal Regulation: world, regulation, international, social, political, country, law, harmonization; Education: student, course, education, problem, accounting, cash, records, statements, instruction;
55
Ibid Ibid Ibid
56
57
26
Audit Markets: discount, audit fee, big four, concentration, merger, audit market, market, premium, price, fees; Tax Audit: tax, price, transfer, compliance, specialist, penalties, income, game, purchase, revenue; Informal Processing: system, computer, evaluation, audit procedures, expert, decision making, inernal control; Judgement: task, knowledge, judgement, experience, cue, audit judgement, consensus, cognitive; Audit Behaviour: behaviour, ethics, misreporting, moral, time budget, budget, intention, commitment, perssonel; Audit Review: persuasiveness, audit review, working paper, senior, style, audit managers, memory. According to Lesage and Wechlter, typologies of research topics in a specific area are necessary because they enable the organization of knowledgethey are very useful to understand the relationships between the research topics, leading to the analysis of the main topics, their time evolution, etc. 58 Lesage and Wechlter recognized that sociological sciences assume that typologies are a kind a weak theoretical framework. As given the large diversity of issues and theoretical approaches used in audit research, it would therefore seem particularly important to have a classification based on a rigorous analysis of research literature, organizing knowledge in audit research from the actual scientific production, and not according to an a priori practical framework. The objective of Lesage and Wechlter s contribution is thus to identify the research topics in audit, assess the evolution of their importance during the 20th century, and determine the contribution of the main journals. Offering an discussuion on the usefulness of typologies to describe and understand a specific complex problemq and following the old scientific tradition, conceptualized by Aristotle: classification, or typology or taxonomy, Lesage and Wechlters aim is to present the advantages of typologies for the comprehension of a field of research using taxonomy versus typology. In contrast with Lesage and Wechlter, I am focused on the the interest of the topology to understand a phenomenon. According to Aristotle, taxonomy is a hierarchical system which describes the downward relations between the species and the genres. The species derive from a common genre and inside taxonomy, If taxonomy is hierarchical classification in typology, I am interested in topology as the heterarchical relation of types in the sense of Gotthard Gnther and Warren McCullochs A Heterarchy of Values Determined by the Topology of Nervous Nets". As I menshioned above, the approach I will follow is based on the issue of mixed-mode Semiosis Typological vs. Topological Semiosis, introduced by Jay L. Lemke - The transition from Typological Mode to the Topological Mode. The semiotic bridge in mathematics is qualitative quantity the categorical gradiant which unite in one these two fundamentally different kinds of meaning-making - meaning-by-kind and meaning-by-degree in the continuous variation of "topological" meaning.
58
Ibid
27
The anthropologist Edmund Leach back in the 1960s, described topology as a geometry of elastic rubber sheeting precisely because the shape and size of things or the distance between them is less significant than what holds them together; that is, the ways in which they are connected, the nature of their relatedness, so to speak. In this, one can perhaps see the initial attraction of topology for Bruno Latour and other actor-network theorists, where object integrity, what holds networks together, is of paramount importance. In the topological sense we may approach the typology of research topics in audit using the topological methaphor of Latour with the analogy of the handkerchief as surface. How it is possible? The Figure 1 is example introduced by Norman MacLeod 104 in his Paleo-Math 101, Shape Models II: The Thin Plate Spline 59.
Figure 1. Deformational modes of the Acaste-Calymeme geometric transformation. (A) Uniform (affine) TPS surface. (B) Non-uniform (non-affine) TPS surface.60 The Figure above represents the deformational modes of the Acaste-Calymeme geometric transformation. (A) Uniform (affine) TPS /Thin plate splines/ surface. (B) Non-uniform (nonaffine) TPS surface, where the 17 clusters of Typology of Research Themes in Auditing are represented in the geometric transformation of the surface / handkerchief/. The flat and wellironed surfaces of a handkerchief stand in for a geometric landscape of fixed distances and welldefined proximities. In the figure above, this is the (A): Uniform (affine) TPS surface. The crumplet handkerchief is represented in the figure with (B): Non-uniform (nonaffine) TPS surface.
59
(Norman MacLeod, Paleo-Math 101, Shape Models http://www.palass.org/modules.php?name=palaeo_math&page=26)

60
II:
The
Thin
Plate
Spline,
(Norman MacLeod, Paleo-Math 101, Shape Models http://www.palass.org/modules.php?name=palaeo_math&page=26)
II:
The
Thin
Plate
Spline,
28
Figure 2 represents the 17 clusters of Typology of Research Themes in Auditing from Cdric Lesage and Heidi Wechlter, Typology of research topics in audit: a content analysis, placed on Deformational modes of the Acaste-Calymeme geometric transformation /after After Norman MacLeods example about the Uniform (affine) TPS surface and Non-uniform (non-affine) TPS surface.
Figure 2. The 17 clusters of Typology of Research Themes in Auditing on /Norman MacLeods example/ The Thin Plate Spline Deformational modes of the Acaste-Calymeme geometric transformation. (A) Uniform (affine) TPS surface. (B) Non-uniform (non-affine) TPS surface. Proposing the thin plate spline, MacLeod recalls DArcy Thompson, in concluding that: Is the thin plate spline the long-sought realization of the Thompsonian transformation grid concept? In some ways it is and in some ways it isnt. I suspect Thompson himself would have absolutely loved thin plate splines. DArcy Thompson was a great believer in the constraints materials and physical processes place on morphological arrangements. The idea that the TPS algorithm involves a metaphorical concept of bending energy which is required to be minimized by the resulting geometry would have spoken to one of his most deeply held beliefs about the organic world. However, no data or morphological patterns have come to light in the 93 years that have elapsed since On Growth and Forms publication to lend
29
support the idea that evolutionary processes operate in such a way as to minimize physical parameters such as bending energy. To be sure, organic design cannot exceed the performance limits imposed by the materials used to execute the design. This represents an absolute limitation. But evolutionary history abounds with examples of structures that are inefficient from a purely mechanical point of view. The reason for this this is that mechanical design is only one of the parameters evolutionary processes seek to optimize.61 The notion of qualitative quantity is evident in Norman MacLeods examples of geometric Deformations (Figure 3. Alternative modes of uniform shape deformation and and Figure 4 the so-called square to kite deformation from Norman MacLeod, Paleo-Math 101, Shape Models II: The Thin Plate Spline). The qualitative element in analysis is exactly in the variety of patterns of size /shape/ ..in the similarity and difference in the different regions of the forms.
Figure 3. Alternative modes of uniform shape deformation The notion of qualitative quantity is evident in Norman MacLeods examples of geometric deformations. As MacLeod established, the compression/dilation and shear modes can be used, or combined, to describe aspects of genuine shape change. As for the other category,
61
Norman MacLeod, Paleo-Math 101, Shape Models http://www.palass.org/modules.php?name=palaeo_math&page=26
II:
The
Thin
Plate
Spline,
30
its usually referred to as a non-uniform deformation in the morphometric literature, but can also be termed a non-affine or non-linear deformation. These are deformations in which lines that are parallel prior to the deformation are not parallel after the deformation. Examples are numerous, but the simplest is the so-called square to kite deformation.
For MacLeod, most real-world geometric deformations are combinations of uniform and non-uniform deformation modes like in the so called Acaste-Calymene deformation. The above illustrations represent the base of topological transformations of some defined clusters and themes of Audit /Audit Universe/ and Auditing Research, the transition from Typology to Topology. The 17 clusters representing the Typology of Research Themes in Auditing can be represented as a network and graph. Graphs are among the most ubiquitous models of both natural and human-made structures. They can be used to model many types of relations and process dynamics in physical, biological and social systems. Many problems of practical interest, such as data, issues, themes and clusters in audit and auditing research can be represented by graphs. Gpaphs are used to represent networks of communication, data organization, computational devices, the flow of computation, etc. The edges may be directed (asymmetric) or undirected (symmetric). For example, if the vertices represent people at an audit organization, and there is an edge between two auditors if they shake hands, then this is an undirected graph, because if person A shook hands with person B, then person B also shook hands with person A. On the other hand, if the vertices represent people at an audit organization, and there is an edge from person A to person B when person A knows of person B, then this graph is directed, because knowing of someone is not necessarily a symetric relation (that is, one person knowing of another person does not necessarily imply the reverse; for example, many fans may know of a celebrity, but the celebrity is unlikely to know of all their fans). This latter type of graph is called a directed graph and the edges are called directed edges or arcs. In mathematical term a network is represented by a graph. In the most common sense of the term, a graph is an ordered pair G = (V, E) comprising a set V of vertices or nodes or point together with a set E of edges or lines, which are 2-element subsets of V (i.e., an edge is related with two vertices, and the relation is represented as unordered pair of the vertices with respect to the particular edge).
31
The paper written by Leonhard Euler on the Seven Bridges of Koningsberg and published in 1736 is regarded as the first paper in the history of graph theory. This paper, as well as the one written by Vandermonde on the knight problem, carried on with the analysis situs initiated by Leibniz. Euler's formula relating the number of edges, vertices, and faces of a convex polyhedron is at the origin of topology.
A drawing of a labeled graph on 6 vertices and 7 edges
Now we will go back to the issue of Audit Analytics /Data Analysis in Auditing/ and Topological Data Analysis /3.1./ demonstrating how these 17 clusters representing the Typology of Research Themes in Auditing, from Cdric Lesage and Heidi Wechlter study (Typology of research topics in audit: a content analysis) could be represented according to the Topological Data Analysis. This will demonstrate how the transition from typology to topology is possible. The 17 clusters representing the Typology of Research Themes in Auditing will be treated as points in the sense of topological persistence, thus the points shapes a point-cloud data set which
"persists" in a dynamical setting.
The ideas of topological persistence
32
Let us take out a sheet of paper and draw any number of dots on the paper, the dots could be the 17 dots representing the Typology of Research Themes in Auditing. Next is to connect the dots with lines. The lines may not cross each other as they move from dot to dot. Every dot on our page must be connected to every other dot through a sequence of lines. If we are using 10 dots, our picture should look something like this:
We have to count the number of dots (D), lines (L), and regions separated by lines (R). We should not forget to count the outside as a region too. When we compute D - L + R, we get 2! (not to be confused with 2! = 2 x 1). This number D - L + R is the Euler Characteristic of the shape. The Euler Characteristic classifies a large collection of shapes. (see: http://en.wikipedia.org/wiki/Euler_characteristic) In our demonstration we are moving to the next issue of Topological data analysis the simplicial complexes. In mathematics, a simplicial complex is a topological space of a certain kind, constructed by "gluing together" points, line segments, triangles, and their n-dimensional counterparts. Simplicial complexes should not be confused with the more abstract notion of a simplicial set appearing in modern simplicial homotopy theory.
A simplicial 3-complex.
33
Not a Simplicial Complex An arrangement of simplices that is not a valid simplicial complex.
Looking at the picture we drew before, we see the collection of points (vertices) and connected by lines (edges), than add more lines in such a way that each quadrilateral is built up by triangles. The figure will be this:
It is Important to know that adding these /blue/ lines doesnt change the Euler Characteristic! And we should know why!? The reason is that our drawing is an example of a 2-dimensional
34
simplicial complex. We can build an n-dimensional version of a simplicial complex! The building blocks will be points, lines, triangles, tetrahedra, n-simplicies.
An n-simplex is an n-dimensional generalization of a triangle. The Euler characteristic is very useful (and an active subject of research), but sometimes fails at distinguishing topological spaces. Let us see the two figures below. Both have the same Euler characteristic!
The topological differences between these two shapes are visible due to the n-th Betti number, which we denote by Bn, of a simplicial complex is the number of n-dimensional holes in the complex. The Betti numbers record the significant topological features of the shapes. Looking at these two shapes we can find their Betti numbers. We can use topology to analyse the data, including data in auditing. The points /the 17 clusters representing the Typology of Research Themes in Auditing/ are fundamental building blocks of simplicial complexes. We can build a sequence of related simplicial complexes from the point-cloud and examine the Betti numbers of the complex at each sequence. Since were assuming the data cloud is sampled from an underlying topological space, we recover the space by looking for topological features that persist as we pass from complex to complex in the sequence. Remainding that the main method used by topological data analysis is to replace a set of data points with a family of simplicial complexes, indexed by a proximity parameter. This converts the data set into global topological objects. The second step is to analyse these topological complexes via algebraic topology specifically, via the new theory of persistent homology. The third step is to encode the persistent homology of a data set in the form of a parameterized version of a Betti number which will be called a barcode.
35
The illustration belloew represents a sequence of simplicial complexes that build up to a house :
Than we can record the Betti numbers with barcode diagrams
Topology based on the Qualitative quantity is innovative research method for verifying and enhancing the value of the audit dynamics and system of audit experience. The topological approach to the dynamics of auditing research, which is focusing on the gradual notion and qualitative quantity in analytical research, will contribute to the empirical resolution of various issues within the typology of auditing research, and will enhance its quality and synergie of audit experience.
Bibliography of references included in the text:

1. 2. Penno, Mark C., Analytical Auditing Research: New Directions from Several Disciplines (April 5, 2005). Humphrey, Christopher., Auditing research: a review across the disciplinary divide, Accounting, Auditing & Accountability Journal, Vol. 21 Iss: 2, pp.170 203 (2008). Bariyima D. Kiabel, Elizabeth I Ugoji, N. Gladson Nwokah, Ethnography: A Basis for Conducting Research in Auditing and Marketing, American Journal of Scientific Research ISSN 1450-223X Issue 4 (2009), pp 28-35, EuroJournals Publishing, Inc. 2009 (Hopper and Powell, 1985; Chua, 1986; Berelson, 1952; Morgan and Smircich, 1980 Dr. Christopher Koch, Prof. Dr. Jens Wstemann, in their paper A Review of Bias Research in Auditing: Opportunities for Combining Psychological and Economic Research Dunn, D.S.(2001), Statistics And Data Analysis For The Behavioral Science. New York: MCGraw Hill.) R. Burke Johnson and Anthony J. Onwuegbuzie, Mixed Methods Research: A Research Paradigm Whose Time Has Come, Educational Researcher, Vol. 33, No. 7, pp. 1426. Kuhn, T. S. (1962). The structure of scientific revolutions. Chicago, IL: University of Chicago Press Jay L. Lemke, Topological Semiosis and the Evolution of Meaning http://wwwpersonal.umich.edu/~jaylemke/webs/wess/index.htm
3.
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5. 6.
7. 8.
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10. Jay L. Lemke, Mathematics in the middle: measure, picture, gesture, sign, and word, and Opening Up Closure: Semiotics Across Scales 11. Donald H. McNeil, Whats going on with the topology of recursion?, Science and Art: The Red Book of `Einstein Meets Magritte': The Red Book Vol 2 (Einstein Meets Magritte: An Interdisciplinary Reflection on Science, Nature, Art, Human Action and Society), Kluwer, 1999 - Flett, R. Ian, and Donald H. McNeil. 1995 12. Warren McCullochs A Heterarchy of Values Determined by the Topology of Nervous Nets" /In: Bulletin of Mathematical Biophysics, 7, 1945, 8993 13. Hegels Logic, translated by William Wallace, with Foreword by J N Findlay, Clarendon Press 1975. First published 1873 14. David Gray Carlson, Hegels Theory of Measure, Benjamin N. Cardozo School of Law, 2003, Working Paper No. 66 15. Hegels Science of Logic, tr. A. V. Miller, George Allen & Unwin, 1969 16. John Grier Hibben in his Hegels Logic: An Essay in Interpretation, 1902 17. Martin Heidegger, Phenomenology of the inapparent /Phnomenologie des Unscheinbaren/ Seminar in Zhringen 1973 18. Tze-Wan Kwan, Hegelian and Heidegerian Tautologies, Analecta Husserlliana, The yearbook of Phenomenological research, Logos of Phenomenology and Phenomenology of Logos, Volume LXXXVIII, 2005, The World Institute for Advanced Phenomenological Research and Learning 19. Gregory Bateson, Mind and Nature: A Necessary Unity. London: Fontana, (1980:237) 20. Nigel Rapport and Joanna Overing, Social and Cultural Antropology, Routledge, 2000, p.110 21. Borislav Dimitrov, Quality of quantity, Philosophic Thought Magazine, Institute of Philosophical Sciences, Bulgarian Academy of Science. March, 1989) 22. Borislav Dimitrov, Quality and Time, presented at the conference The Fundamental Knowledge between Ontology Dilemma and Cognitive Problems, published in 1990, by The Institute for Philosophical Research at the Bulgarian Academy of Science 23. Borislav Dimitrov, The Topological Notion of Qualitative quantity, 2011 24. Borislav Dimitrov, The Relevance of Topological Approach based on Qualitative quantity research method to audit dynamics and auditing research, 2011 25. Alain Badiou, Being and Event, Oliver Feltham (tr.), Continuum, 2006, see p. 168-169, The Arcana of Quantity 26. Robert W. Burch, "A Peircean Reduction Thesis: The Foundations of Topological Logic". Texas Tech University Press,Lubbock, TX, 1991 27. Helmut Pape, "Abduction and the Topology of Human Cognition" http://user.unifrankfurt. de/~wirth/texte/pape.html
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28. Arnold Johanson, "Modern Topology and Peirce's Theory of the Continuum", Transactions of the Charles S. Peirce Society, Vol.37, No..1, Indiana University Press, 2001,pp.1-12 http://www.jstor.org/pss/40320822 29. G. Cohn, Qualitative Spatial Representation and Reasoning Techniques, Division of Artificial Intelligence, School of Computer Studies, University of Leeds.- Note 1.footnote about qualitative quantity 30. Warren McCulloch, A Heterarchy of Values Determined by the Topology of Nervous Nets". In: Bulletin of Mathematical Biophysics, 7, 1945, 8993 31. Gotthard Gnther, Cybernetics and the Dialectic Materialism of Marx and Lenin, published at http://www.thinkartlab.com 32. Kurt Lewin work (1936) Principles of topological psychology. New York: McGraw-Hill 33. Birkhoff, George David. 1913. "Proof of Poincar's geometric theorem" Trans. Amer. Math. Soc. 14: 14 22.) 34. Birkhoff, George David. 1917. "Dynamical Systems with Two Degrees of Freedom" Trans. Amer. Math. Soc. 18: 199300 35. Hermann Hakens Synergetics: Introduction and Advanced Topics, Springer, 1983, Chapter 1.13. Qualitative Changes: General approach, p. 434-435 36. Anca Mdlina Bogdan, The Dynamic Modelling as A Financial Audit Procedure, Informatica Economic, nr. 1 (41)/2007) 37. Robert Ghrist in his article Barcodes: The Persistent Topology of Data, 2007, Bulletin of American Mathematical Society, Volume 45, Number 1, January 2008, Pages 6175 38. Magnus Bakke Botnan in his work Three Approaches in Computational Geometry and Topology Persistent Homology, Discrete Differential Geometry and Discrete Morse Theory, 2011 39. Vin de Silva and Robert Ghrist in their work Homological Sensor Networks, http://www.math.upenn.edu/~ghrist/preprints/noticesdraft.pdf
40. Conversations on science, culture, and time, Michel Serres with Bruno Latour; translated from French by Roxanne Lapidus, The University of Michigan Press, p.60, 61 41. Cdric Lesage and Heidi Wechlter, Typology of research topics in audit: a content analysis, http://www.iae.univ-poitiers.fr/afc07/Programme/PDF/p88.pdf 42. Norman MacLeod, Paleo-Math 101, Shape Models II: The Thin Plate Spline, http://www.palass.org/modules.php?name=palaeo_math&page=26
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A TOPOLOGICAL APPROACH TO AUDIT DYNAMICS AND AUDITING RESEARCH

A TOPOLOGICAL APPROACH TO AUDIT DYNAMICS AND AUDITING RESEARCH

Figure by Jay L. Lemke, Typological vs. Topological Semiosis 18 .http://www-personal.umich.edu/~jaylemke/webs/wess/tsld002.htm

Jay L. Lemke, Topological Semiosis and the Evolution of Meaning http://wwwpersonal.umich.edu/~jaylemke/webs/wess/index.htm

Jay L. Lemke, Typological vs. Topological Semiosis .http://wwwpersonal.umich.edu/~jaylemke/webs/wess/tsld002.htm

Jay L. Lemke, Typological vs. Topological Semiosis .http://wwwpersonal.umich.edu/~jaylemke/webs/wess/tsld002.htm

Shmuel Weinberger, Persistent Homology

Ibid Ibid Ibid

(Norman MacLeod, Paleo-Math 101, Shape Models http://www.palass.org/modules.php?name=palaeo_math&page=26)

(Norman MacLeod, Paleo-Math 101, Shape Models http://www.palass.org/modules.php?name=palaeo_math&page=26)

Norman MacLeod, Paleo-Math 101, Shape Models http://www.palass.org/modules.php?name=palaeo_math&page=26

A drawing of a labeled graph on 6 vertices and 7 edges

The ideas of topological persistence

Than we can record the Betti numbers with barcode diagrams

Bibliography of references included in the text:

Jay L. Lemke, Typological vs. Topological Semiosis .http://wwwpersonal.umich.edu/~jaylemke/webs/wess/tsld002.htm

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