Arbeitspapier
What are the wider supervisory implications of the Wirecard case?
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.
- ISBN
-
978-92-846-7442-8
- Sprache
-
Englisch
- Erschienen in
-
Series: SAFE White Paper ; No. 74
- Klassifikation
-
Wirtschaft
- Thema
-
Wirecard
Supervisory Achitecture
Auditing
Internal Controls
Market Oversight
Investor Protection
Market Integrity
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Langenbucher, Katja
Leuz, Christian
Krahnen, Jan Pieter
Pelizzon, Loriana
- Ereignis
-
Veröffentlichung
- (wer)
-
Leibniz Institute for Financial Research SAFE
- (wo)
-
Frankfurt a. M.
- (wann)
-
2020
- DOI
-
doi:10.2861/936827
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Langenbucher, Katja
- Leuz, Christian
- Krahnen, Jan Pieter
- Pelizzon, Loriana
- Leibniz Institute for Financial Research SAFE
Entstanden
- 2020
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