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Aufdeckung von Bilanzbetrug: Sind Leerverkäufer besser als Wirtschaftsprüfer?

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  • Pfaff, Dieter
  • Ruffing-Straube, Patricia

Abstract

Recent corporate fraud cases question why they still occur despite substantial efforts in auditing and regulation. This essay points out that corporate fraud should not be countered one-sidedly with stricter control and liability for auditors. The incentives faced by corporate executives and their regulators are too diverse for such one-sided actions against auditors. Instead, it is crucial to strengthen market forces in order to fight corporate fraud. This includes providing a set-up for short-sellers to put their accusations forward. Simultaneously, incentives of manipulative short-sellers or short-sellers using illegal measures must be constrained.

Suggested Citation

  • Pfaff, Dieter & Ruffing-Straube, Patricia, 2021. "Aufdeckung von Bilanzbetrug: Sind Leerverkäufer besser als Wirtschaftsprüfer?," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 75(2), pages 238-247.
    • Handle: RePEc:nms:untern:10.5771/0042-059x-2021-2-238
    DOI: 10.5771/0042-059X-2021-2-238
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