He then is said to have tied Geoghan's hands behind his back, gagged him and wound a sheet around the former priest's neck, tightening it with a shoe before beating him severely until prison guards realised what was happening and intervened, the paper said.
Zapf has also had to restate its accounts for several previous years, and this week prosecutors began investigating Rudolf Winning, its former finance director, for suspected balance-sheet manipulation.
For instance, prosecutors say, he was involved in manufacturing earnings and concealing debt through sham sales of poorly performing assets to an off-balance-sheet partnership run by Andrew Fastow, Enron's former chief financial officer.