Pott, Christiane; Wömpener, Andreas - In: Metrika 18 (2008) 4, pp. 407-425
Since the issuance of KonTraG in 1998 Germany has regulatory requirements to supplement internal control systems with a … the KonTraG and the related expansion and intensification of the audit affect HGB following companies’ audit opinions … opinions as indicated in prior literature. The results imply a positive effect of KonTraG and show, based on a difference …