Thomas Loy (Professorship of Management Accounting & Information Systems) has published a paper about the role of financial reporting enforcement by the Financial Reporting Enforcement Panel (FREP/DPR) and the Federal Financial Supervisory Authority (BaFin) before the insolvency oft he German „FinTech“ star Wirecard (jointly with Sebastian Steuer, SAFE Frankfurt). The paper appeared in the October issue of the Zeitschrift für Internationale und kapitalmarktorientierte Rechnungslegung (KoR).