{"id":"https://openalex.org/W1981682634","doi":"https://doi.org/10.1080/10580530802384704","title":"Content and Design of Corporate Governance Web Sites","display_name":"Content and Design of Corporate Governance Web Sites","publication_year":2009,"publication_date":"2009-01-13","ids":{"openalex":"https://openalex.org/W1981682634","doi":"https://doi.org/10.1080/10580530802384704","mag":"1981682634"},"language":"en","primary_location":{"id":"doi:10.1080/10580530802384704","is_oa":false,"landing_page_url":"https://doi.org/10.1080/10580530802384704","pdf_url":null,"source":{"id":"https://openalex.org/S124504522","display_name":"Information Systems Management","issn_l":"1058-0530","issn":["1058-0530","1934-8703"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information Systems Management","raw_type":"journal-article"},"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/A5105398510","display_name":"Yabing Jiang","orcid":null},"institutions":[{"id":"https://openalex.org/I164389053","display_name":"Fordham University","ror":"https://ror.org/03qnxaf80","country_code":"US","type":"education","lineage":["https://openalex.org/I164389053"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Yabing Jiang","raw_affiliation_strings":["Fordham University, New York, New York, USA","Fordham University  New York New York USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fordham University, New York, New York, USA","institution_ids":["https://openalex.org/I164389053"]},{"raw_affiliation_string":"Fordham University  New York New York USA","institution_ids":["https://openalex.org/I164389053"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5061805847","display_name":"Viju Raghupathi","orcid":"https://orcid.org/0000-0002-5082-3166"},"institutions":[{"id":"https://openalex.org/I174216632","display_name":"City University of New York","ror":"https://ror.org/00453a208","country_code":"US","type":"education","lineage":["https://openalex.org/I174216632"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Viju Raghupathi","raw_affiliation_strings":["Baruch College, Zicklin School of Business, City University of New York, New York, New York, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Baruch College, Zicklin School of Business, City University of New York, New York, New York, USA","institution_ids":["https://openalex.org/I174216632"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5011210908","display_name":"Wullianallur Raghupathi","orcid":"https://orcid.org/0000-0001-9927-5343"},"institutions":[{"id":"https://openalex.org/I164389053","display_name":"Fordham University","ror":"https://ror.org/03qnxaf80","country_code":"US","type":"education","lineage":["https://openalex.org/I164389053"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Wullianallur Raghupathi","raw_affiliation_strings":["Fordham University, New York, New York, USA","Fordham University  New York New York USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fordham University, New York, New York, USA","institution_ids":["https://openalex.org/I164389053"]},{"raw_affiliation_string":"Fordham University  New York New York USA","institution_ids":["https://openalex.org/I164389053"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5105398510"],"corresponding_institution_ids":["https://openalex.org/I164389053"],"apc_list":null,"apc_paid":null,"fwci":5.8444,"has_fulltext":false,"cited_by_count":38,"citation_normalized_percentile":{"value":0.95365596,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"26","issue":"1","first_page":"13","last_page":"27"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9991000294685364,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T13794","display_name":"Financial Reporting and XBRL","score":0.9991000294685364,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.9578999876976013,"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/transparency","display_name":"Transparency (behavior)","score":0.714823842048645},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6839847564697266},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"Corporate governance","score":0.6640315651893616},{"id":"https://openalex.org/keywords/content-analysis","display_name":"Content analysis","score":0.5799490213394165},{"id":"https://openalex.org/keywords/stakeholder","display_name":"Stakeholder","score":0.45982885360717773},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.4364798963069916},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.41812416911125183},{"id":"https://openalex.org/keywords/web-2.0","display_name":"Web 2.0","score":0.41289445757865906},{"id":"https://openalex.org/keywords/order","display_name":"Order (exchange)","score":0.41053149104118347},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.3538081645965576},{"id":"https://openalex.org/keywords/world-wide-web","display_name":"World Wide Web","score":0.27871614694595337},{"id":"https://openalex.org/keywords/web-page","display_name":"Web page","score":0.24470865726470947},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.2426261603832245},{"id":"https://openalex.org/keywords/public-relations","display_name":"Public relations","score":0.20265668630599976},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.13521432876586914}],"concepts":[{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.714823842048645},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6839847564697266},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6640315651893616},{"id":"https://openalex.org/C162446236","wikidata":"https://www.wikidata.org/wiki/Q653137","display_name":"Content analysis","level":2,"score":0.5799490213394165},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.45982885360717773},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4364798963069916},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.41812416911125183},{"id":"https://openalex.org/C136699151","wikidata":"https://www.wikidata.org/wiki/Q131164","display_name":"Web 2.0","level":3,"score":0.41289445757865906},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.41053149104118347},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3538081645965576},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.27871614694595337},{"id":"https://openalex.org/C21959979","wikidata":"https://www.wikidata.org/wiki/Q36774","display_name":"Web page","level":2,"score":0.24470865726470947},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2426261603832245},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.20265668630599976},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13521432876586914},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/10580530802384704","is_oa":false,"landing_page_url":"https://doi.org/10.1080/10580530802384704","pdf_url":null,"source":{"id":"https://openalex.org/S124504522","display_name":"Information Systems Management","issn_l":"1058-0530","issn":["1058-0530","1934-8703"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information Systems Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":17,"referenced_works":["https://openalex.org/W1552877066","https://openalex.org/W1988057346","https://openalex.org/W1995031466","https://openalex.org/W2015039703","https://openalex.org/W2018341155","https://openalex.org/W2020853056","https://openalex.org/W2043298609","https://openalex.org/W2056884333","https://openalex.org/W2070301143","https://openalex.org/W2085538322","https://openalex.org/W2087262284","https://openalex.org/W2135145155","https://openalex.org/W2154187126","https://openalex.org/W2158594301","https://openalex.org/W3124689972","https://openalex.org/W4242830222","https://openalex.org/W4252204179"],"related_works":["https://openalex.org/W4382930947","https://openalex.org/W1573400912","https://openalex.org/W3124297489","https://openalex.org/W2591374250","https://openalex.org/W2084937878","https://openalex.org/W2129038893","https://openalex.org/W1557784891","https://openalex.org/W4232682384","https://openalex.org/W2384464006","https://openalex.org/W1972692722"],"abstract_inverted_index":{"Web":[0,208],"sites":[1,63,194],"are":[2,103,164],"useful":[3],"resources":[4],"for":[5,242],"communicating":[6],"corporate":[7,84],"governance":[8,50,85,92],"information":[9,15],"to":[10,19,25,36,60,72,140,158,224],"stakeholders.":[11],"They":[12],"facilitate":[13],"timely":[14],"disclosures,":[16],"which":[17],"leads":[18],"greater":[20],"transparency":[21,204,217],"and":[22,52,57,128,150,170,203,205,210,227,233,251],"can":[23,189,238],"help":[24],"improve":[26,191],"investor":[27],"perceptions.":[28],"Positive":[29],"perceptions,":[30],"in":[31,66,70,106,167],"turn,":[32],"have":[33],"the":[34,67,108,118,125,173],"potential":[35],"boost":[37],"a":[38,46,88,220],"firm's":[39],"performance.":[40],"In":[41],"this":[42],"study,":[43],"we":[44],"develop":[45],"descriptive":[47],"framework":[48],"of":[49,64,90,120,200,231],"content":[51,109,121,169,178,198,226,232],"web":[53,62,193,225,249],"site":[54],"design":[55,144,171,234,250],"features,":[56],"use":[58,141],"it":[59],"evaluate":[61],"companies":[65,81,113,188],"S&P":[68],"100":[69],"order":[71],"determine":[73],"differences":[74,105],"among":[75],"various":[76],"sectors":[77,115,130,137],"as":[78,80,240],"well":[79],"with":[82,152],"different":[83,155,166],"quotients":[86],"(CGQ),":[87],"measure":[89],"effective":[91],"assigned":[93],"by":[94,195,206],"Institutional":[95],"Shareholder":[96],"Services":[97],"(ISS).":[98],"Results":[99],"indicate":[100],"that":[101,187],"there":[102],"significant":[104],"how":[107],"is":[110],"presented":[111],"despite":[112],"across":[114,172],"having":[116],"standardized":[117],"type":[119],"they":[122],"provide.":[123],"On":[124],"whole,":[126],"manufacturing":[127],"technology":[129],"display":[131],"more":[132,142,181,197,221],"content.":[133,252],"Likewise,":[134],"these":[135],"two":[136,174],"also":[138],"appear":[139],"advanced":[143,212],"elements":[145],"than":[146],"finance,":[147],"health":[148],"care":[149],"services,":[151],"several":[153],"significantly":[154,165],"features.":[156],"Contrary":[157],"our":[159],"expectation,":[160],"very":[161],"few":[162],"features":[163,235],"both":[168],"CGQ":[175],"groups":[176],"though":[177],"provides":[179],"slightly":[180],"variance.":[182],"The":[183,229],"study":[184],"findings":[185],"suggest":[186],"vastly":[190],"their":[192,248],"including":[196],"reflective":[199],"due":[201],"diligence":[202],"implementing":[207],"2.0":[209],"other":[211],"technologies.":[213],"Companies":[214],"serious":[215],"about":[216],"will":[218],"adopt":[219],"strategic":[222],"approach":[223],"design.":[228],"lists":[230],"identified":[236],"here":[237],"serve":[239],"checklists/templates":[241],"executives'":[243],"intent":[244],"on":[245],"further":[246],"enhancing":[247]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":6}],"updated_date":"2026-08-15T07:11:24.734988","created_date":"2025-10-10T00:00:00"}