Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/226215
Authors: 
Langenbucher, Katja
Leuz, Christian
Krahnen, Jan Pieter
Pelizzon, Loriana
Year of Publication: 
2020
Series/Report no.: 
SAFE White Paper 74
Abstract: 
The paper discusses the policy implications of the Wirecard scandal. The study finds that all lines of defense against corporate fraud, including internal control systems, external audits, the oversight bodies for financial reporting and auditing and the market supervisor, contributed to the scandal and are in need of reform. To ensure market integrity and investor protection in the future, the authors make eight suggestions for the market and institutional oversight architecture in Germany and in Europe.
Subjects: 
Wirecard
Supervisory Achitecture
Auditing
Internal Controls
Market Oversight
Investor Protection
Market Integrity
Persistent Identifier of the first edition: 
ISBN: 
978-92-846-7442-8
Document Type: 
Working Paper

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