THE MORALITY OF LAW IN AUDITING
The aim of the present research is to emphasise the boundaries of law in the absence of morality especially in the field of auditing. In ordinary speech, the word law is contrasted with even so close a cousin as the word justice. We are used to thinking of justice as something that can be hard to...
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| Format: | Article |
| Language: | English |
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Nicolae Titulescu University Publishing House
2024-05-01
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| Series: | Challenges of the Knowledge Society |
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| Online Access: | http://cks.univnt.ro/download/cks_2024_articles%252F6_CKS_2024_ADMINISTRATIVE_AND_POLITICAL_SCIENCES%252FCKS_2024_ADMINISTRATIVE_AND_POLITICAL_SCIENCES_006.pdf |
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| author | Marta TACHE |
| author_facet | Marta TACHE |
| author_sort | Marta TACHE |
| collection | DOAJ |
| description | The aim of the present research is to emphasise the boundaries of law in the absence of morality especially in the field of auditing. In ordinary speech, the word law is contrasted with even so close a cousin as the word justice. We are used to thinking of justice as something that can be hard to define; we do not delight in the open admission that its boundaries may be shadowy and uncertain. The word law, on the other hand, contains a builtin bias toward black and white. By using a hand-collected data on the framework of the increased number of financial crimes in auditing and by questioning an amount of 80 professionals from the Chamber of Financial Auditors from Romania (CAFR), I provide evidence about the limited effects of the legislation and that the laws should have the basis in morality, in the consciousness of the human beings. Overall, this research documents that the legislative framework is not enough to fade the number of financial crimes in auditing. |
| format | Article |
| id | doaj-art-0bcdbccea845415ebab554e80a6f55c2 |
| institution | Kabale University |
| issn | 2068-7796 |
| language | English |
| publishDate | 2024-05-01 |
| publisher | Nicolae Titulescu University Publishing House |
| record_format | Article |
| series | Challenges of the Knowledge Society |
| spelling | doaj-art-0bcdbccea845415ebab554e80a6f55c22025-01-03T01:48:00ZengNicolae Titulescu University Publishing HouseChallenges of the Knowledge Society2068-77962024-05-01171760765THE MORALITY OF LAW IN AUDITINGMarta TACHE0Lecturer, PhD, Faculty of International Relations and Administration, „Nicolae Titulescu” University of BucharestThe aim of the present research is to emphasise the boundaries of law in the absence of morality especially in the field of auditing. In ordinary speech, the word law is contrasted with even so close a cousin as the word justice. We are used to thinking of justice as something that can be hard to define; we do not delight in the open admission that its boundaries may be shadowy and uncertain. The word law, on the other hand, contains a builtin bias toward black and white. By using a hand-collected data on the framework of the increased number of financial crimes in auditing and by questioning an amount of 80 professionals from the Chamber of Financial Auditors from Romania (CAFR), I provide evidence about the limited effects of the legislation and that the laws should have the basis in morality, in the consciousness of the human beings. Overall, this research documents that the legislative framework is not enough to fade the number of financial crimes in auditing.http://cks.univnt.ro/download/cks_2024_articles%252F6_CKS_2024_ADMINISTRATIVE_AND_POLITICAL_SCIENCES%252FCKS_2024_ADMINISTRATIVE_AND_POLITICAL_SCIENCES_006.pdfjusticelawauditingmoralityfinancial crimes |
| spellingShingle | Marta TACHE THE MORALITY OF LAW IN AUDITING Challenges of the Knowledge Society justice law auditing morality financial crimes |
| title | THE MORALITY OF LAW IN AUDITING |
| title_full | THE MORALITY OF LAW IN AUDITING |
| title_fullStr | THE MORALITY OF LAW IN AUDITING |
| title_full_unstemmed | THE MORALITY OF LAW IN AUDITING |
| title_short | THE MORALITY OF LAW IN AUDITING |
| title_sort | morality of law in auditing |
| topic | justice law auditing morality financial crimes |
| url | http://cks.univnt.ro/download/cks_2024_articles%252F6_CKS_2024_ADMINISTRATIVE_AND_POLITICAL_SCIENCES%252FCKS_2024_ADMINISTRATIVE_AND_POLITICAL_SCIENCES_006.pdf |
| work_keys_str_mv | AT martatache themoralityoflawinauditing AT martatache moralityoflawinauditing |