Aufdeckung von Bilanzbetrug: Sind Leerverkäufer besser als Wirtschaftsprüfer?

Dieter Pfaff and Patricia Ruffing-Straube

Die Unternehmung - Swiss Journal of Business Research and Practice, 2021, vol. 75, issue 2, 238-247

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.

Date: 2021
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DOI: 10.5771/0042-059X-2021-2-238

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Die Unternehmung - Swiss Journal of Business Research and Practice is currently edited by Prof. Dr. Artur Baldauf, Universität Bern, Prof. Dr. Manfred Bruhn, Universität Basel, Prof. Dr. Pascal Gantenbein, Universität Basel (geschäftsführend), Prof. Dr. Markus Gmür, Universität Fribourg, Prof. Dr. Klaus Möller, Universität St. Gallen, Prof. Dr. Günter Müller-Stewens, Universität St. Gallen, Prof. Dr. Dr. h.c. Margit Osterloh, Universität Zürich, Prof. Dr. Dieter Pfaff, Universität Zürich and Prof. Dr. Martin Wallmeier, Universität Fribourg

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