FRANKFURT/HAMBURG (Reuters) - At least 30 managers were involved in Volkswagen's <VOWG_p.DE> emissions test cheating, German magazine Spiegel reported on Wednesday, citing internal and external investigations.
VW's U.S. Chief Executive Michael Horn last week blamed "a couple of software engineers" for installing the software that defeated emissions tests and said it was not a corporate decision.
Volkswagen declined to comment on the Spiegel report.
Spiegel, citing preliminary results of probes by law firm Jones Day and Volkswagen itself, said the dozens of managers would be suspended.
It cited a person familiar with the matter as saying the circle of those found to have been involved and who knew about the cheating could widen further.
New VW CEO Matthias Mueller is expected to speak to top management on Thursday about the current state of the investigations and the strategic way forward.
(Reporting by Georgina Prodhan and Jan Schwartz; Editing by Maria Sheahan)