{"id":"https://openalex.org/W7224913581","doi":"https://doi.org/10.1108/ijoes-02-2026-0128","title":"Unpacking top management team judgment in ethical cybersecurity disclosure: navigating transparency and confidentiality in corporate reporting across an emerging economy","display_name":"Unpacking top management team judgment in ethical cybersecurity disclosure: navigating transparency and confidentiality in corporate reporting across an emerging economy","publication_year":2026,"publication_date":"2026-10-30","ids":{"openalex":"https://openalex.org/W7224913581","doi":"https://doi.org/10.1108/ijoes-02-2026-0128"},"language":"en","primary_location":{"id":"doi:10.1108/ijoes-02-2026-0128","doi":"https://doi.org/10.1108/ijoes-02-2026-0128","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijoes-02-2026-0128","pdf_url":null,"source":{"id":"https://openalex.org/S4210237825","display_name":"International Journal of Ethics and Systems","issn_l":"0828-8666","issn":["0828-8666","1758-7174","2514-9369","2514-9377"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","norway-1","poland-20","russia-white-list-2"],"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":"International Journal of Ethics and Systems","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/A5000084495","display_name":"Mohamed Toukabri","orcid":"https://orcid.org/0000-0001-6217-4311","observed_orcids":["https://orcid.org/0000-0001-6217-4311","https://orcid.org/0000-0001-8303-0595"]},"institutions":[{"id":"https://openalex.org/I82952536","display_name":"King Khalid University","ror":"https://ror.org/052kwzs30","country_code":"SA","type":"education","lineage":["https://openalex.org/I82952536"]}],"countries":["SA"],"is_corresponding":true,"raw_author_name":"Mohamed Toukabri","raw_affiliation_strings":["King Khalid University Department of Business, Applied College at Dhahran Al-Janoub, , Abha,"],"raw_orcid":"https://orcid.org/0000-0001-8303-0595","affiliations":[{"raw_affiliation_string":"King Khalid University Department of Business, Applied College at Dhahran Al-Janoub, , Abha,","institution_ids":["https://openalex.org/I82952536"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5160201285","display_name":"Abdullah Alwadai","orcid":"https://orcid.org/0009-0004-9721-8248","observed_orcids":["https://orcid.org/0009-0004-9721-8248"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Abdullah Alwadai","raw_affiliation_strings":["Technical College and Industrial Institute at Dhahran Al-Janoub Department of Computer and Information Technology, , Abha,"],"raw_orcid":"https://orcid.org/0009-0004-9721-8248","affiliations":[{"raw_affiliation_string":"Technical College and Industrial Institute at Dhahran Al-Janoub Department of Computer and Information Technology, , Abha,","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5000084495"],"corresponding_institution_ids":["https://openalex.org/I82952536"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.89837115,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"1","last_page":"35"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.6904000043869019,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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/T11058","display_name":"Ethics in Business and Education","score":0.6904000043869019,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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/T10734","display_name":"Information and Cyber Security","score":0.18639999628067017,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.04659999907016754,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/cybersecurity-disclosure","display_name":"cybersecurity disclosure","score":0.9819999933242798},{"id":"https://openalex.org/keywords/moral-judgment","display_name":"moral judgment","score":0.6309999823570251},{"id":"https://openalex.org/keywords/top-management-teams","display_name":"top management teams","score":0.7960000038146973},{"id":"https://openalex.org/keywords/islamic-ethics","display_name":"Islamic ethics","score":0.8650000095367432},{"id":"https://openalex.org/keywords/nonmaleficence","display_name":"non-maleficence","score":0.9330000281333923},{"id":"https://openalex.org/keywords/corporate-transparency","display_name":"corporate transparency","score":0.6460000276565552},{"id":"https://openalex.org/keywords/confidentiality","display_name":"confidentiality","score":0.9589999914169312},{"id":"https://openalex.org/keywords/corporate-reporting","display_name":"corporate reporting","score":0.42800000309944153},{"id":"https://openalex.org/keywords/saudi-arabia","display_name":"Saudi Arabia","score":0.5230000019073486},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.6320000290870667},{"id":"https://openalex.org/keywords/chief-digital-officer","display_name":"chief digital officer","score":0.8510000109672546},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6320000290870667},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.5289999842643738},{"id":"https://openalex.org/keywords/harm-prevention","display_name":"harm prevention","score":0.5109999775886536}],"concepts":[{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.640500009059906},{"id":"https://openalex.org/C71745522","wikidata":"https://www.wikidata.org/wiki/Q2476929","display_name":"Confidentiality","level":2,"score":0.6018000245094299},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.599399983882904},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5142999887466431},{"id":"https://openalex.org/C13200473","wikidata":"https://www.wikidata.org/wiki/Q2747831","display_name":"Reflexivity","level":2,"score":0.4620000123977661},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4521999955177307},{"id":"https://openalex.org/C2777363581","wikidata":"https://www.wikidata.org/wiki/Q15098235","display_name":"Harm","level":2,"score":0.44999998807907104},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.41620001196861267},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.40549999475479126},{"id":"https://openalex.org/C74196892","wikidata":"https://www.wikidata.org/wiki/Q7781188","display_name":"Thematic analysis","level":3,"score":0.3896999955177307},{"id":"https://openalex.org/C128268270","wikidata":"https://www.wikidata.org/wiki/Q2264133","display_name":"Ethical code","level":2,"score":0.38530001044273376},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.37279999256134033},{"id":"https://openalex.org/C2780522230","wikidata":"https://www.wikidata.org/wiki/Q1140419","display_name":"Ambiguity","level":2,"score":0.35179999470710754},{"id":"https://openalex.org/C2777042776","wikidata":"https://www.wikidata.org/wiki/Q4583103","display_name":"Preparedness","level":2,"score":0.3497999906539917},{"id":"https://openalex.org/C69360830","wikidata":"https://www.wikidata.org/wiki/Q1172237","display_name":"Data Protection Act 1998","level":2,"score":0.3319999873638153},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.32829999923706055},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.3273000121116638},{"id":"https://openalex.org/C119232533","wikidata":"https://www.wikidata.org/wiki/Q873451","display_name":"Business ethics","level":2,"score":0.3183000087738037},{"id":"https://openalex.org/C160735492","wikidata":"https://www.wikidata.org/wiki/Q31207","display_name":"Health care","level":2,"score":0.31200000643730164},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.3077000081539154},{"id":"https://openalex.org/C2776768071","wikidata":"https://www.wikidata.org/wiki/Q5403402","display_name":"Ethical decision","level":2,"score":0.3003999888896942},{"id":"https://openalex.org/C157298493","wikidata":"https://www.wikidata.org/wiki/Q5403411","display_name":"Ethical leadership","level":2,"score":0.2939000129699707},{"id":"https://openalex.org/C2776240099","wikidata":"https://www.wikidata.org/wiki/Q327018","display_name":"Interrogation","level":2,"score":0.2904999852180481},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.2840999960899353},{"id":"https://openalex.org/C2776452267","wikidata":"https://www.wikidata.org/wiki/Q1503443","display_name":"Secrecy","level":2,"score":0.2777999937534332},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.27639999985694885},{"id":"https://openalex.org/C2778431023","wikidata":"https://www.wikidata.org/wiki/Q878249","display_name":"Alliance","level":2,"score":0.2757999897003174},{"id":"https://openalex.org/C203043789","wikidata":"https://www.wikidata.org/wiki/Q138461","display_name":"Digital economy","level":2,"score":0.2720000147819519},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.2599000036716461},{"id":"https://openalex.org/C2780631258","wikidata":"https://www.wikidata.org/wiki/Q1633452","display_name":"Internet governance","level":3,"score":0.25780001282691956},{"id":"https://openalex.org/C123201435","wikidata":"https://www.wikidata.org/wiki/Q456632","display_name":"Information privacy","level":2,"score":0.2572000026702881},{"id":"https://openalex.org/C196879817","wikidata":"https://www.wikidata.org/wiki/Q872685","display_name":"Data governance","level":4,"score":0.2547000050544739},{"id":"https://openalex.org/C44725695","wikidata":"https://www.wikidata.org/wiki/Q288156","display_name":"Normative","level":2,"score":0.25270000100135803}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/ijoes-02-2026-0128","doi":"https://doi.org/10.1108/ijoes-02-2026-0128","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijoes-02-2026-0128","pdf_url":null,"source":{"id":"https://openalex.org/S4210237825","display_name":"International Journal of Ethics and Systems","issn_l":"0828-8666","issn":["0828-8666","1758-7174","2514-9369","2514-9377"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","norway-1","poland-20","russia-white-list-2"],"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":"International Journal of Ethics and Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.8999999761581421}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320324433","display_name":"King Khalid University","ror":"https://ror.org/052kwzs30"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":73,"referenced_works":["https://openalex.org/W4644479","https://openalex.org/W158953928","https://openalex.org/W626714893","https://openalex.org/W657180266","https://openalex.org/W1511688403","https://openalex.org/W1979290264","https://openalex.org/W1990652003","https://openalex.org/W1995671490","https://openalex.org/W1995887938","https://openalex.org/W2002814464","https://openalex.org/W2015464756","https://openalex.org/W2052716834","https://openalex.org/W2083647746","https://openalex.org/W2096830520","https://openalex.org/W2124077410","https://openalex.org/W2126186544","https://openalex.org/W2148049298","https://openalex.org/W2157635163","https://openalex.org/W2157994057","https://openalex.org/W2200489368","https://openalex.org/W2338682180","https://openalex.org/W2435274801","https://openalex.org/W2507903540","https://openalex.org/W2556475804","https://openalex.org/W2624998339","https://openalex.org/W2794716878","https://openalex.org/W2818402712","https://openalex.org/W2912111527","https://openalex.org/W2913697045","https://openalex.org/W2965735382","https://openalex.org/W2971453734","https://openalex.org/W2979285437","https://openalex.org/W2981040808","https://openalex.org/W3004408380","https://openalex.org/W3005678530","https://openalex.org/W3026713463","https://openalex.org/W3045615731","https://openalex.org/W3046349118","https://openalex.org/W3081639134","https://openalex.org/W3084247208","https://openalex.org/W3112910515","https://openalex.org/W3118542971","https://openalex.org/W3121368557","https://openalex.org/W3122745812","https://openalex.org/W3144800719","https://openalex.org/W3169180612","https://openalex.org/W3170385250","https://openalex.org/W4211243947","https://openalex.org/W4225571424","https://openalex.org/W4230899060","https://openalex.org/W4230989256","https://openalex.org/W4245045968","https://openalex.org/W4283264886","https://openalex.org/W4285089992","https://openalex.org/W4306959132","https://openalex.org/W4309260055","https://openalex.org/W4378602254","https://openalex.org/W4399290885","https://openalex.org/W4401206071","https://openalex.org/W4401248983","https://openalex.org/W4401585734","https://openalex.org/W4404328743","https://openalex.org/W4406414675","https://openalex.org/W4406615471","https://openalex.org/W4409379198","https://openalex.org/W4413037042","https://openalex.org/W4415720460","https://openalex.org/W4415899853","https://openalex.org/W4416054123","https://openalex.org/W4416371083","https://openalex.org/W7108318634","https://openalex.org/W7128421997","https://openalex.org/W7140200012"],"related_works":["https://openalex.org/W7162199523","https://openalex.org/W7203831560","https://openalex.org/W7138881994","https://openalex.org/W7220070282","https://openalex.org/W7171557925","https://openalex.org/W4411523307","https://openalex.org/W7117926713","https://openalex.org/W3113250230","https://openalex.org/W7221781592","https://openalex.org/W4398759724"],"abstract_inverted_index":{"Purpose":[0],"This":[1],"study":[2,144,190],"aims":[3],"to":[4,160],"examine":[5],"how":[6,199],"Saudi":[7],"executives":[8,61],"make":[9],"cybersecurity":[10,94,206],"disclosure":[11,95,105,169,207],"decisions":[12],"in":[13,208],"a":[14,131],"rapidly":[15],"changing":[16],"digital":[17,214],"environment.":[18],"Ethical":[19],"principles":[20,119,203],"guide":[21,205],"these":[22,121],"decisions.":[23],"Modern":[24],"ethical":[25,78,98,118,168,177,200],"frameworks":[26],"combine":[27],"with":[28,59],"contextual":[29],"values,":[30],"including":[31],"Islamic":[32,117,181,202],"notions":[33],"of":[34,77,153,193],"responsibility":[35],"and":[36,48,69,84,114,138,150,174,186,201],"harm":[37,115],"prevention,":[38],"which":[39],"support":[40],"balanced":[41],"judgment":[42],"when":[43,104],"leaders":[44],"navigate":[45],"transparency,":[46],"protection":[47],"regulatory":[49,137],"expectations.":[50],"Design/methodology/approach":[51],"The":[52,126,143,189],"research":[53,157],"draws":[54],"on":[55,111,146,176],"50":[56],"semistructured":[57],"interviews":[58],"senior":[60],"from":[62,167],"finance,":[63],"energy,":[64],"industry,":[65],"services,":[66],"health":[67],"care":[68],"technology.":[70],"A":[71],"thematic":[72],"analysis":[73],"supports":[74],"the":[75,194],"interpretation":[76],"reasoning.":[79],"Double":[80],"coding,":[81],"reflexive":[82],"notes":[83],"sectoral":[85],"comparison":[86],"matrices":[87],"strengthen":[88],"analytical":[89],"rigor.":[90],"Findings":[91],"Executives":[92],"view":[93],"as":[96],"an":[97,209],"act.":[99],"Transparency":[100],"matters.":[101],"Nonmaleficence":[102],"dominates":[103],"may":[106],"expose":[107],"vulnerabilities.":[108],"Leaders":[109],"rely":[110],"responsibility,":[112],"fairness":[113],"prevention.":[116],"reinforce":[120],"choices":[122],"across":[123],"all":[124],"sectors.":[125],"Chief":[127],"Digital":[128],"Officer":[129],"plays":[130],"central":[132],"mediating":[133],"role":[134],"between":[135],"technical,":[136],"stakeholder":[139],"demands.":[140],"Research":[141],"limitations/implications":[142],"focuses":[145],"one":[147,151,192],"national":[148],"context":[149],"category":[152],"actors.":[154],"Broader":[155],"multistakeholder":[156],"is":[158],"needed":[159],"deepen":[161],"understanding.":[162],"Practical":[163],"implications":[164],"Organizations":[165],"benefit":[166],"frameworks,":[170],"stronger":[171],"governance":[172],"structures":[173],"training":[175],"risk":[178],"communication.":[179],"Integrating":[180],"ethics":[182],"enhances":[183],"legitimacy,":[184],"coherence":[185],"trust.":[187],"Originality/value":[188],"provides":[191],"first":[195],"empirical":[196],"analyses":[197],"showing":[198],"jointly":[204],"emerging":[210],"market":[211],"undergoing":[212],"rapid":[213],"transformation.":[215]},"counts_by_year":[],"updated_date":"2026-11-06T12:05:46.655746","created_date":"2026-10-31T00:00:00"}