Wirecard Scandal

This research paper is intended to analyse the Wirecard case and the political reactions to possible changes in the legislative regulations, especially with regard to “audit rotation”. Key terms are audit rotation, audit quality, auditor’s integrity, auditor’s reputation. These points should be mentioned and discussed with respect to the recent news about Wirecard. It should be assessed how the “wirecard scandal” will influence legislations (or even accelerate the implementation of audit rotation in many countries). Little hint: this is only part of the research paper. The main topic of this paper is audit rotation.