Earlier quoted context omitted.
Because with large companies, blame and accountability gets spread thin over a wide area till it evaporates, so everyone gets away with it.
Ultimately the CEO is responsible. To me it doesn't even matter if the CEO knows about it or not, if not the company has poor governance which is the CEOs full responsibility. Wirecard CEO has been arrested since 2020, will probably sit for another 10 years.
Or the politicians who wrote into law to able to use such a cheating device?
That would be 5 CEO's plus at least 2 german politicians, plus 20 more politicians in all other countries which selected this cheating EU standard.