Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Book Chapter Book Chapter Faculty Publications- Book Chapter Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Accounting fraud and bankruptcy: The case of wirecard AG Description An account of the resource This chapter examines the scandal at Wirecard AG, a German payment processing and financial services company, that became one of the most valuable companies on the German stock exchange in the 2010s. From 2010 to 2018, Wirecard reported consistent revenue growth and profitability. In 2019, the company reported revenues of 2.8 billion ($3.2 billion). As of September 2018, its market capitalization was over 24 billion ($27 billion). In late 2019, the Wirecard scandal was discovered through investigative reports by the Financial Times, which raised questions about Wirecard's accounting practices. The company faced a major scandal in 2020 when it was revealed that 1.9 billion ($2.1 billion) was missing from its balance sheet. Subsequent investigations revealed a massive accounting fraud that had been going on for years. Subsequently, the company filed for bankruptcy. Multiple Wirecard executives, including its CEO, were charged with fraud and market manipulation. German regulators and auditors were criticized for failing to detect and prevent the fraud. 2023, IGI Global. Creator An entity primarily responsible for making the resource Baranidharan S.; Ajekwe C.C.M.; Nakitende M.G. Source A related resource from which the described resource is derived Theory and Practice of Illegitimate Finance, pp. 222-244. Publisher An entity responsible for making the resource available IGI Global Date A point or period of time associated with an event in the lifecycle of the resource 2023-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.4018/979-8-3693-1190-5.ch012" target="_blank" rel="noreferrer noopener">https://doi.org/10.4018/979-8-3693-1190-5.ch012</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85174265170&amp;doi=10.4018%2F979-8-3693-1190-5.ch012&amp;partnerID=40&amp;md5=412e0f8df1f1d56305ff71f320ff9ece" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85174265170&amp;doi=10.4018%2f979-8-3693-1190-5.ch012&amp;partnerID=40&amp;md5=412e0f8df1f1d56305ff71f320ff9ece</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISBN: 979-836931191-2; 979-836931190-5 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Book chapter Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Baranidharan S., CHRIST University (Deemed), India; Ajekwe C.C.M., Benue State University, Nigeria; Nakitende M.G., Uganda Martyrs University, Uganda