TY  - UNPD
A1  - Langenbucher, Katja
A1  - Leuz, Christian
A1  - Krahnen, Jan Pieter
A1  - Pelizzon, Loriana
T1  - What are the wider supervisory implications of the Wirecard case?
T2  - SAFE white paper ; No. 74
N2  - 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.
T3  - SAFE white paper series - 74 
KW  - Wirecard
KW  - Supervisory Achitecture
KW  - Auditing
KW  - Internal Controls
KW  - Market Oversight
KW  - Investor Protection
KW  - Market Integrity
Y1  - 2020
UR  - http://publikationen.ub.uni-frankfurt.de/frontdoor/index/index/docId/55230
UR  - https://nbn-resolving.org/urn:nbn:de:hebis:30:3-552307
UR  - https://safe-frankfurt.de/de/policy-center/publikationen/detailsview/publicationname/what-are-the-wider-supervisory-implications-of-the-wirecard-case.html
PB  - SAFE
CY  - Frankfurt am Main
ER  -