Branco, Manuel Castelo; Delgado, Catarina; Gomes, … - In: Managerial Auditing Journal 29 (2014), pp. 237-252
Purpose –The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011. Design/methodology/approach – Bivariate and multivariate non-parametric statistics is used to analyse some factors that influence the decision...