Deficiencies in the Audit of Wirecard: A Case Study of the Enron of Germany

W.F. Miller & Steven Mintz

Research on Professional Responsibility and Ethics in Accounting2023https://doi.org/10.1108/s1574-076520230000025008book-chapter
AJG 1ABDC B
Weight
0.62

What the paper says

Abstract EY's audit of German company Wirecard raises many questions about the quality of its audit. The scope and depth of the audit deficiencies have led some to call it: Germany's Enron. The authors review the facts of the case and raise broad-based questions that address EY's audit: what it did wrong, what other steps it might have taken to enhance the audit, and whether it can be characterized as a failed audit. The case provides learning objectives, implementation guidance, and answers to these questions. The authors believe that it can be used at both the undergraduate and graduate levels in courses dealing with accounting ethics, fraud in financial statements, and auditing.

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https://doi.org/https://doi.org/10.1108/s1574-076520230000025008

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@article{w.f.2023,
  title        = {{Deficiencies in the Audit of Wirecard: A Case Study of the Enron of Germany}},
  author       = {W.F. Miller & Steven Mintz},
  journal      = {Research on Professional Responsibility and Ethics in Accounting},
  year         = {2023},
  doi          = {https://doi.org/https://doi.org/10.1108/s1574-076520230000025008},
}

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Evidence weight

0.62

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.69 × 0.4 = 0.27
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.