The Audit Failures of the Wirecard Scandal

The Audit Failures of the Wirecard Scandal

Examining the Role of the Auditor in Regulatory Oversight

Heyd, ReinhardLöw, Edgar

BookHardcover

Ranking71974in

CHF96.00

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E-bookCHF106.50

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Description

The book discusses the balance sheet mapping in detail, including the related audit requirements and examines in which balance sheet item the amounts (allegedly) in escrow accounts should have been reported, before examining and weighing the corresponding income statement items.

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Details

ISBN/GTIN978-3-031-59853-1

Product TypeBook

BindingHardcover

PublisherSpringer

Publishing date16/07/2024

Edition2024

Pages192 pages

LanguageEnglish

SizeWidth 160 mm, Height 241 mm, Thickness 17 mm

Weight459 g

Article no.50121959

CatalogsBuchzentrum

Data source no.47266775

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Author

Heyd, ReinhardLöw, Edgar

Edgar Löw is a Professor of Accounting and the Program Director of the Master in Auditing at the Frankfurt School of Finance & Management. He teaches courses on banking and financial instruments accounting as well as national and international accounting standards. Löw also serves as a member of several professional bodies including the German Institute of Public Auditors, the European Financial Reporting Advisory Group, the European Banking Authority and Accountancy Europe. Before joining academia, Löw held several senior positions in the banking and audit industry, working for Deutsche Bank, Arthur Andersen, and KPMG in Frankfurt. Before joining Frankfurt School´s Accounting Department, Löw was a partner at Ernst & Young in Eschborn/Frankfurt, serving as the Head the Professional Practice Department FSO and of Financial Accounting Advisory Services Banks Germany. Reinhard Heyd is a Professor of Accounting and Auditing at Aalen University and provides lectures in financial accounting and auditing. In addition, he is an honorary professor at the University of Ulm and the author of numerous books and papers about accounting, auditing, and corporate governance.