As part of our Master's course in Advanced Financial Accounting, we welcomed Jörg Wiegand and Harm Dodenhoff, both experienced auditors from MÖHRLE HAPP LUTHER, Hamburg, for an exciting guest lecture on the topic of accounting fraud. Based on some prominent cases of balance sheet fraud (Beluga Shipping, Wirecard, ...), we discussed manipulation mechanisms and which warning signals are often overlooked. A great opportunity for our students to gain practical insight into the methods of accounting fraud, but also to learn more about the challenges and ethical issues that auditors in particular are confronted with.