https://www.bloomberg.com/opinion/articles/2020-06-25/wirecard-shows-life-at-hedge-fund-short-sellers-can-be-agony
I found this excerpt interesting...
"Sadly, Wirecard isn’t the first example of regulators, directors and auditors failing to listen. Instead of showing any appreciation for these Woodwards and Bernsteins of the financial world, short sellers are maligned. German prosecutors looking at Wirecard focused their efforts on investigating alleged market manipulation by short sellers, rather than the fraud its employees were busy perpetuating."