References of "Canitz, Felix"
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See detailInternational evidence on the relationship between insider and bank ownership and CSR performance
Lopatta, Kerstin UL; Jaeschke, Reemda; Canitz, Felix et al

in Corporate Governance : An International Review (2017), 25(1), 41-57

Our study contributes to existing literature by investigating the effects of blockholder and bank ownership on CSR performance within an international context. Prior research has predominantly examined ... [more ▼]

Our study contributes to existing literature by investigating the effects of blockholder and bank ownership on CSR performance within an international context. Prior research has predominantly examined local markets. Additionally, we identify ownership dispersion to strengthen the relationship between investors and CSR and thus provide further evidence on the factors influencing investors’ CSR preferences. Conducting an instrumental variables approach supports our findings that bank ownership is positively and blockholder ownership is negatively related to CSR performance. [less ▲]

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See detailAbschlussprüfung und Honorarabängigkeit - Eine empirische Untersuchung der Auswirkungen auf die Unabhängigkeit des Abschlussprüfers
Lopatta, Kerstin UL; Kaspereit, Thomas UL; Canitz, Felix et al

in Betriebswirtschaftliche Forschung und Praxis (2015), 67(5), 563-588

Auditor fee dependence on one client mitigates auditor independence and increases earnings management. Up to our knowledge we are the first to provide evidence on a positive relationship between positive ... [more ▼]

Auditor fee dependence on one client mitigates auditor independence and increases earnings management. Up to our knowledge we are the first to provide evidence on a positive relationship between positive discretionary working capital accruals and the auditor’s percentage of total and non-audit fee dependence on the German audit market. Our study is based on German listed companies from 2005–2011 and the „performance adjusted modified Jones Model”. Our empirical evidence contributes to the current proposals for a regulation on statutory audits of annual accounts of the European Commission and the controversy about advisory services and statutory Audit. [less ▲]

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