{"id":"https://openalex.org/W2006760952","doi":"https://doi.org/10.1108/maj-07-2013-0905","title":"Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal","display_name":"Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal","publication_year":2014,"publication_date":"2014-02-25","ids":{"openalex":"https://openalex.org/W2006760952","doi":"https://doi.org/10.1108/maj-07-2013-0905","mag":"2006760952"},"language":"en","primary_location":{"id":"doi:10.1108/maj-07-2013-0905","doi":"https://doi.org/10.1108/maj-07-2013-0905","is_oa":false,"landing_page_url":"https://doi.org/10.1108/maj-07-2013-0905","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Managerial Auditing Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5061978330","display_name":"Manuel Castelo Branco","orcid":"https://orcid.org/0000-0003-3715-0881","observed_orcids":["https://orcid.org/0000-0003-3715-0881"]},"institutions":[{"id":"https://openalex.org/I182534213","display_name":"Universidade do Porto","ror":"https://ror.org/043pwc612","country_code":"PT","type":"education","lineage":["https://openalex.org/I182534213"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Manuel Castelo Branco","raw_affiliation_strings":["Faculty of Economics, University of Porto, Porto, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics, University of Porto, Porto, Portugal","institution_ids":["https://openalex.org/I182534213"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5010409208","display_name":"Catarina Delgado","orcid":"https://orcid.org/0000-0002-1494-0517","observed_orcids":["https://orcid.org/0000-0002-1494-0517"]},"institutions":[{"id":"https://openalex.org/I182534213","display_name":"Universidade do Porto","ror":"https://ror.org/043pwc612","country_code":"PT","type":"education","lineage":["https://openalex.org/I182534213"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Catarina Delgado","raw_affiliation_strings":["Faculty of Economics, University of Porto, Porto, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics, University of Porto, Porto, Portugal","institution_ids":["https://openalex.org/I182534213"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5075278916","display_name":"S\u00f3nia Ferreira Gomes","orcid":"https://orcid.org/0000-0002-2545-0644","observed_orcids":["https://orcid.org/0000-0002-2545-0644"]},"institutions":[{"id":"https://openalex.org/I169427155","display_name":"Universidade de Leiria e Oeste","ror":"https://ror.org/010dvvh94","country_code":"PT","type":"education","lineage":["https://openalex.org/I169427155"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"S\u00f3nia Ferreira Gomes","raw_affiliation_strings":["School of Technology and Management \u2013 ESTG, Management for Sustainability Research Centre \u2013 CIGS, Polytechnic Institute of Leiria \u2013 IPL, Leiria, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Technology and Management \u2013 ESTG, Management for Sustainability Research Centre \u2013 CIGS, Polytechnic Institute of Leiria \u2013 IPL, Leiria, Portugal","institution_ids":["https://openalex.org/I169427155"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5014062421","display_name":"Teresa Eug\u00e9nio","orcid":"https://orcid.org/0000-0003-1040-3164","observed_orcids":["https://orcid.org/0000-0003-1040-3164"]},"institutions":[{"id":"https://openalex.org/I169427155","display_name":"Universidade de Leiria e Oeste","ror":"https://ror.org/010dvvh94","country_code":"PT","type":"education","lineage":["https://openalex.org/I169427155"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Teresa Cristina Pereira Eug\u00e9nio","raw_affiliation_strings":["School of Technology and Management \u2013 ESTG, Management for Sustainability Research Centre \u2013 CIGS, Polytechnic Institute of Leiria \u2013 IPL, Leiria, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Technology and Management \u2013 ESTG, Management for Sustainability Research Centre \u2013 CIGS, Polytechnic Institute of Leiria \u2013 IPL, Leiria, Portugal","institution_ids":["https://openalex.org/I169427155"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":20.4437,"has_fulltext":false,"cited_by_count":137,"citation_normalized_percentile":{"value":0.98888632,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":98,"max":100},"biblio":{"volume":"29","issue":"3","first_page":"237","last_page":"252"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9818999767303467,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9818999767303467,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.013000000268220901,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.00139999995008111,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.7089999914169312},{"id":"https://openalex.org/keywords/assurance-of-sustainability-reports","display_name":"assurance of sustainability reports","score":0.925000011920929},{"id":"https://openalex.org/keywords/sustainability-assurance","display_name":"sustainability assurance","score":0.5210000276565552},{"id":"https://openalex.org/keywords/economic-crisis","display_name":"economic crisis","score":0.7390000224113464},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.6850000023841858},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9240000247955322},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.996999979019165},{"id":"https://openalex.org/keywords/listing-status","display_name":"listing status","score":0.949999988079071},{"id":"https://openalex.org/keywords/ownership-type","display_name":"ownership type","score":0.8169999718666077},{"id":"https://openalex.org/keywords/portuguese-firms","display_name":"Portuguese companies","score":0.8130000233650208}],"concepts":[{"id":"https://openalex.org/C64341305","wikidata":"https://www.wikidata.org/wiki/Q4919225","display_name":"Bivariate analysis","level":2,"score":0.6319341659545898},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.6198920011520386},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.614764928817749},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5966296195983887},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.5517150163650513},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.533486008644104},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5163089632987976},{"id":"https://openalex.org/C35219183","wikidata":"https://www.wikidata.org/wiki/Q5146","display_name":"Portuguese","level":2,"score":0.5134795308113098},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5090619921684265},{"id":"https://openalex.org/C2779820595","wikidata":"https://www.wikidata.org/wiki/Q798505","display_name":"Listing (finance)","level":2,"score":0.4421224892139435},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.43510064482688904},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.43316197395324707},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.320048987865448},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16644078493118286},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.15696150064468384},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.12986820936203003},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.12897053360939026},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.12381744384765625},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/maj-07-2013-0905","doi":"https://doi.org/10.1108/maj-07-2013-0905","is_oa":false,"landing_page_url":"https://doi.org/10.1108/maj-07-2013-0905","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Managerial Auditing Journal","raw_type":"journal-article"},{"id":"pmh:oai:iconline.ipleiria.pt:10400.8/3571","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10400.8/3571","pdf_url":null,"source":{"id":"https://openalex.org/S7407051318","display_name":"Instituto Polit\u00e9cnico de Leiria","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"},{"id":"pmh:oai:iconline.ulo.pt:10400.8/3571","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10400.8/3571","pdf_url":null,"source":{"id":"https://openalex.org/S4306402433","display_name":"Portuguese National Funding Agency for Science, Research and Technology (RCAAP Project by FCT)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.48510000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":40,"referenced_works":["https://openalex.org/W177270752","https://openalex.org/W1532056268","https://openalex.org/W1696286039","https://openalex.org/W1819187496","https://openalex.org/W1971091073","https://openalex.org/W1972509101","https://openalex.org/W1983443286","https://openalex.org/W1987018978","https://openalex.org/W1988597711","https://openalex.org/W1990891369","https://openalex.org/W1997018519","https://openalex.org/W2005826018","https://openalex.org/W2013974187","https://openalex.org/W2027485008","https://openalex.org/W2033135632","https://openalex.org/W2033795716","https://openalex.org/W2036383294","https://openalex.org/W2037770292","https://openalex.org/W2043124129","https://openalex.org/W2048199596","https://openalex.org/W2074492816","https://openalex.org/W2075368505","https://openalex.org/W2076235010","https://openalex.org/W2078999914","https://openalex.org/W2079925860","https://openalex.org/W2094369893","https://openalex.org/W2096039739","https://openalex.org/W2101865267","https://openalex.org/W2106946013","https://openalex.org/W2116516269","https://openalex.org/W2127035639","https://openalex.org/W2135145546","https://openalex.org/W2147250757","https://openalex.org/W2156536580","https://openalex.org/W2324728121","https://openalex.org/W2559241224","https://openalex.org/W3122837089","https://openalex.org/W3124313140","https://openalex.org/W3125170781","https://openalex.org/W7018137238"],"related_works":["https://openalex.org/W1538143053","https://openalex.org/W2610190463","https://openalex.org/W4410858689","https://openalex.org/W2327212585","https://openalex.org/W4386781983","https://openalex.org/W2522757818","https://openalex.org/W2947032480","https://openalex.org/W2116023696","https://openalex.org/W7125240952","https://openalex.org/W1696286039"],"abstract_inverted_index":{"Purpose":[0],"\u2013":[1,25,47,83,89],"The":[2,84],"paper":[3],"aims":[4],"to":[5,33,41,92],"analyse":[6,34],"the":[7,39,93,114],"engagement":[8],"in":[9,72,103],"sustainability":[10,43,73],"reporting":[11,74],"assurance":[12,77],"(SRA)":[13],"by":[14,98,112],"a":[15,104],"sample":[16,85],"of":[17,61,65,106,116,121],"Portuguese":[18],"firms":[19],"between":[20],"2008":[21],"and":[22,27,56,75,108,119],"2011.":[23],"Design/methodology/approach":[24],"Bivariate":[26],"multivariate":[28],"non-parametric":[29],"statistics":[30],"is":[31,67,86],"used":[32],"some":[35],"factors":[36],"that":[37,50],"influence":[38],"decision":[40],"have":[42],"reports":[44],"assured.":[45],"Findings":[46],"Results":[48],"indicate":[49],"size,":[51],"leverage,":[52],"profitability,":[53],"listing":[54,117],"status":[55,118],"industrial":[57],"affiliation":[58],"are":[59],"determinants":[60],"SRA,":[62],"whereas":[63],"type":[64,120],"ownership":[66],"not.":[68],"A":[69],"downward":[70],"trend":[71],"its":[76],"was":[78],"also":[79],"detected.":[80],"Research":[81],"limitations/implications":[82],"small.":[87],"Originality/value":[88],"It":[90],"adds":[91],"scarce":[94],"research":[95,111],"on":[96],"SRA":[97],"providing":[99],"new":[100],"empirical":[101],"data":[102],"context":[105],"crisis":[107],"extends":[109],"prior":[110],"analysing":[113],"effects":[115],"ownership.":[122]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":12},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":17},{"year":2022,"cited_by_count":18},{"year":2021,"cited_by_count":16},{"year":2020,"cited_by_count":25},{"year":2019,"cited_by_count":8},{"year":2018,"cited_by_count":10},{"year":2017,"cited_by_count":10},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":5}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
