The audit failures of the Wirecard scandal : examining the role of the auditor in regulatory oversight

Edgar Löw, Reinhard Heyd

1. Wirecard – Chronicle, Public allegations, and the Downfall of the company -- 2. Fundamental Principles of an Audit -- 3. Wirecard´s business model -- 4. Fiduciary relationships -- 5. Trade Receivables versus Cash and Cash equivalents -- 6. Sales revenue and Commissions -- 7. Segment Reporting -- 8. Risk Reporting in the Notes of the Consolidated Financial Statements and Group Management Reports -- 9. Audit Opinion and Auditor's Report -- 10. Concluding remarks.

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Year of publication:	2024
Authors:	Löw, Edgar ; Heyd, Reinhard
Publisher:	Cham : Palgrave Macmillan Cham : Springer
Subject:	financial accounting \| auditing \| financial reporting \| fraudulent accounting \| financial scandal \| white collar crime \| financial fraud \| Wirecard scandal \| E&Y scandal \| Bilanzdelikt \| Accounting fraud \| Wirtschaftsprüfung \| Financial audit \| Wirtschaftskriminalität \| Economic crime \| Betrug \| Fraud \| Rechnungswesen \| Accounting \| Korruption \| Corruption \| Bilanzpolitik \| Accounting policy \| Wirtschaftsprüfer \| Regulierung \| Unterschlagungsrevision

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Extent:	1 Online-Ressource (XVI, 173 p. 13 illus., 12 illus. in color.)
Type of publication:	Book / Working Paper
Language:	English
ISBN:	978-3-031-59854-8 ; 978-3-031-59853-1 ; 978-3-031-59855-5 ; 978-3-031-59856-2
Other identifiers:	10.1007/978-3-031-59854-8 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014583353