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Ethical threats and safeguards. The case of statutory auditors in the Gdansk region

100%
Kotyla C., Hyży M.
Zeszyty Teoretyczne Rachunkowości
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2021
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issue 45(2)
121-144
EN
Purpose: The purpose of this study is to identify ethical threats faced by Polish statutory auditors in their professional work and the methods of counteracting these threats, i.e., safeguards ensuring compliance with ethical principles of statutory auditors. Methodology/Approach: Survey research was conducted among 45 statutory auditors from the Regional Branch of the Polish Chamber of Statutory Auditors in Gdansk with the aim of identifying the types of ethical threats and safeguards in the practice of Polish stat-utory auditors. Findings: Based on the research, it was found that among all types of ethical threats indi-cated in the survey, statutory auditors indicated the risk of familiarity as the type with which they most often deal. The risk of intimidation was ranked second on the list of threats. When it comes to safeguards used by the audited auditors, they primarily indicat-ed two types, i.e., principles and procedures that enable the identification of interest and business relationship between the firm, the personnel and the client, as well as rotating senior assurance team personnel. Originality/Value: Our study fills the gap in the Polish literature in the field of research on the types of ethical threats in the work of statutory auditors and the safeguards they use. We have audited the occurrence of individual types of ethical threats and assessed which of them appear most often in the practice of statutory auditors, threatening the ethical attitudes of statutory auditors. Our study also enriches the literature by presenting the types of security used by Polish statutory auditors to comply with ethical principles.
PL
122 Cyryl Kotyla, Maciej Hyży Streszczenie Cel: Celem niniejszego opracowania jest identyfikacja zagrożeń etycznych na jakie naraże-ni są polscy biegli rewidenci w pracy zawodowej oraz sposobów przeciwdziałania tym za-grożeniom, czyli zabezpieczeń zapewniających przestrzeganie zasad etycznych biegłych rewidentów. Metodyka/podejście: W celu identyfikacji rodzajów zagrożeń etycznych i zabezpieczeń w praktyce polskich biegłych rewidentów przeprowadzono badanie ankietowe wśród 45 biegłych rewidentów Oddziału Okręgowego Polskiej Izby Biegłych Rewidentów w Gdańsku. Wyniki: Na podstawie przeprowadzonego badania stwierdzono, że spośród wszystkich wskazanych w ankiecie rodzajów zagrożeń etycznych biegli rewidenci, jako typ, z którym mają do czynienia najczęściej, wskazywali na ryzyko znajomości. Ryzyko zastraszenia zajęło drugie miejsce na liście zagrożeń. Jeśli chodzi o zabezpieczenia stosowane przez audytorów, wskazali oni przede wszystkim dwa ich rodzaje, tj. zasady i procedury umożli-wiające identyfikację interesów i relacji biznesowych pomiędzy firmą, personelem i klien-tem oraz rotacyjną kadrę wyższego szczebla zespołu wykonującego prace weryfikacyjne. Oryginalność/wartość: Nasze opracowanie wypełnia lukę w polskiej literaturze z zakre-su badań nad rodzajami zagrożeń etycznych w pracy biegłych rewidentów i stosowanych przez nich zabezpieczeniach. Zbadaliśmy występowanie poszczególnych rodzajów zagrożeń etycznych i oceniliśmy, które z nich najczęściej pojawiają się w praktyce biegłych rewiden-tów, zagrażając postawom etycznym biegłych rewidentów. Nasze opracowanie wzbogaca również literaturę o prezentację rodzajów zabezpieczeń stosowanych przez polskich bie-głych rewidentów w celu przestrzegania zasad etycznych.
2
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Harmonization of the Ukrainian Legislation with the Legislation of the European Union with Regard to Trade Defence

80%
Lokshyna I.
Studia Iuridica
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2019
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vol. 82
174-188
EN
The issue of the necessity of approximation, adaptation or harmonization of the Ukrainian legislation with the EU legislation has been tackled by a number of scholars in Ukraine. A number of normative documents also paid considerable attention to this issue in general. However, there is still an issue of defining the most suitable term which would better purpose bringing legislation into conformity with the requirements of the EU. According to some scholars the notion “harmonization” could better reflect this process. This view is also shared by the author of this article. The article also discusses the importance and the need to pass new draft laws in the field of trade defence in Ukraine, in particular, regarding anti-dumping, countervailing measures and safeguards. Since some of the new articles correspond to similar provisions in the EU directives, this is viewed as an important step to harmonize the Ukrainian legislation with the legislation of the European Union in this sphere.
3
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Directive (EU) 2019/1 as Another Brick into Empowerment of Slovak Market Regulator

80%
Kováčiková H.
Yearbook of Antitrust and Regulatory Studies
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2019
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vol. 12
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issue 20
149-172
FR
L’article analyse les défis juridiques qui ont été soumis au droit slovaque de la concurrence par la directive (UE) 1/2019 afin d’habiliter les autorités de concurrence des États membres à mieux faire respecter les règles et à assurer le bon fonctionnement du marché intérieur. L’auteur a choisi des questions particulières du droit slovaque de la concurrence et il compare la situation nationale actuelle avec les éléments correspondants de la présente loi d’harmonisation. Dans cet article, une attention particulière est accordée au respect des garanties, à la réglementation des conflits d’intérêts, à l’examen de l’efficacité de l’application et à la possibilité pour les entreprises d’éviter leur responsabilité en cas de violation du droit de la concurrence. Du fait que les États membres ont jusqu’au 4 février 2021 pour transposer la directive, le présent article peut lancer le débat sur les améliorations à apporter à la legislation slovaque pour concrétiser les objectifs fixés dans cette directive.
EN
The paper analyses the legal challenges brought to the Slovak competition law by Directive (EU) 2019/1 of the European Parliament and of the Council of 11 December 2018 to empower the competition authorities of the Member States to be more effective enforcers and to ensure the proper functioning of the internal market. The author selected particular issues from Slovak competition law and compares the state-of-the-art national situation with corresponding parts of this harmonising act. In the paper, specific attention will be given to compliance with safeguards, to the regulation of conflict of interest, to the examination of the effectiveness of enforcement, and to the possibilities of undertakings to avoid their responsibility for the breach of competition law. As the Member States have time for the transposition until 4 February 2021, this paper may initiate the debate on what to improve in Slovak legislation to achieve the goals set in this Directive.
4
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What Do Limitation Periods for Sanctions in Antitrust Matters Really Limit?

80%
Blažo O.
Yearbook of Antitrust and Regulatory Studies
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2012
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vol. 5(7)
79-103
EN
Limitation periods represent a legal safeguard for a person who has once broken the law in order not to be put at risk of sanctions and other legal liabilities for an indefinite amount of time. By contrast, public interest can sometimes require that a person who has committed a serious breach of law cannot benefit from limitation periods and that it is necessary to declare that the law had indeed been infringed and that legal liability shall be expected irrespective of the passage of time. This article aims to answer the question whether limitation periods for sanctions attached to competition restricting practices by Slovak competition law also limit the powers of its competition authority to declare the illegality of illicit behaviour or to prohibit it. Although this question can arise, and has done so already, as a defence in antitrust proceedings, as well as the fact that an answer to this question can potentially, as well as actually, affect rights of undertakings which have broken competition rules, Slovak jurisprudence cannot be seen as explicit in answering this question.
FR
Les délais de prescription représentent une garantie juridique pour éviter que celui qui a violé la loi soit pour toujours exposé à la contrainte d’une sanction ou d’un autre type de responsabilté juridique. Toutefois, dans certains cas, il est dans l’intérêt public que la personne qui a gravement enfreint la loi ne puisse pas bénéficier du délai de prescription et qu’il soit possible de constater la violation du droit et d’engager la responsabilité juridique. Le présent article essaie de répondre à la question fondamentale, celle de savoir si les délais de prescription prévus, dans le droit slovaque actuel, pour infliger des sanctions pour accords limitant la concurrence ou pour abus de position dominante sont, également, en situation de limiter la compétence de l’autorité slovaque de la concurrence de constater l’illégalité d’une démarche d’une entreprise ou sa compétence d’interdire une telle démarche. Même si cette question peut être posée, ou a déjà été posée, en défense contre les démarches anti-cartel et la réponse à la question peut, potentiellement mais aussi réellement, avoir une influence sur les droits de l’entreprise qui a violé les règles de concurrence, la jurisprudence slovaque donne une réponse claire à cette question.
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