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Zur Wirksamkeit der Regulierung interner Kontrollsysteme – empirische Ergebnisse der Wirkung des KonTraG


  • Christiane Pott


  • Andreas Wömpener


Since the issuance of KonTraG in 1998 Germany has regulatory requirements to supplement internal control systems with a risk management component. The extensions of IDW’s standards indicate also the need for an altered understanding and a more intense analysis with internal control systems by auditors and companies. This research tries to investigate to what degree the KonTraG and the related expansion and intensification of the audit affect HGB following companies’ audit opinions. Furthermore, we control for other confounding factors affecting the quality of internal control systems and internal audit opinions as indicated in prior literature. The results imply a positive effect of KonTraG and show, based on a difference-in-difference approach including potentially confounding variables, a significant increase in qualified audit opinions post-KonTraG. Copyright Springer-Verlag 2008

Suggested Citation

  • Christiane Pott & Andreas Wömpener, 2008. "Zur Wirksamkeit der Regulierung interner Kontrollsysteme – empirische Ergebnisse der Wirkung des KonTraG," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(4), pages 407-425, February.
  • Handle: RePEc:spr:metrik:v:18:y:2008:i:4:p:407-425
    DOI: 10.1007/s00187-007-0035-y

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    References listed on IDEAS

    1. Bowen, Robert M. & Noreen, Eric W. & Lacey, John M., 1981. "Determinants of the corporate decision to capitalize interest," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 151-179, August.
    2. Doyle, Jeffrey & Ge, Weili & McVay, Sarah, 2007. "Determinants of weaknesses in internal control over financial reporting," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 193-223, September.
    3. Gruber, Jonathan, 1994. "The Incidence of Mandated Maternity Benefits," American Economic Review, American Economic Association, vol. 84(3), pages 622-641, June.
    4. Kinney, William Jr. & McDaniel, Linda S., 1989. "Characteristics of firms correcting previously reported quarterly earnings," Journal of Accounting and Economics, Elsevier, vol. 11(1), pages 71-93, February.
    5. repec:bla:joares:v:37:y:1999:i:1:p:101-117 is not listed on IDEAS
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    KonTraG; IKS ; interne Kontrolle; Regulierung;


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