Object structure
PLMET:

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Title:

Transgressions of law as legal beings

Creator:

Murat, Leszek

ORCID:

0000-0002-5149-2055

Subject and Keywords:

audit   misconduct   irregularities, theory of audit, philosophy of audit, ontology of audit

Abstract:

One of goals of the audit is to reveal irregularities. Usually, audit reports inform about violationsof law as if they objectively exist. The author of the article examines these irregularities from theontological perspective and focuses on three constitutive elements: legal norms, behavior of theauditees, and the incompatibility of norms and behavior. The article reveals – contrary to commonbelief – that irregularities as legal beings exist independently from actual behavior. The “formaldeclaration” of irregularities is the key factor as the act of declaration calls them into being. Therelevance of the audit findings to reality, though desired, is not decisive and even necessary to causeirregularities to start existing.

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Contributor:

Górnicki, Leonard. Red.

Date issued:

2020

Detailed Type:

journal

Identifier:

ISSN 2450-3932

DOI:

10.34616/fiuw.2020.1.81.100

Language:

pol   eng

WUL Catalog:

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Is referenced by:

www.fiw.prawo.uni.wroc.pl

Replaces:

Folia Iuridica Wratislaviensis

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Location of original object:

Library of the Faculty of Law, Administration and Economics

Autor opisu:

WR U/PAdjm   TK