... the effects of listing status and type of ownership. This high level of development of sustainability reporting and its assurance and the high crisis severity lead us to believe that Portugal may be paving the way in terms of the impact of the crisis in these corporate practices. Hence, there may be some...

... Limited 2011 Risk disclosure Management Agency Legitimacy Resources‐based Portugal There have been many calls to reduce asymmetries of access to corporate information and to improve the measurement and disclosure of risk‐related matters (Szegö, 2002 ; Beretta and Bozzolan, 2004...

... paper published about risk‐based internal auditing in Portugal. As a consequence, the role of internal auditors is developing and being extended. There is an evolving proactive role for internal auditors in assisting organizations with the initial establishment of ERM. In Australia, companies...