“…However, the empirical evidence is inconclusive on this point. Certain studies have found a positive relationship between web‐based disclosure and organizational size and age (Gálvez Rodríguez, Pérez, & López Godoy, 2012; Slatten, Guidry Hollier, Stevens, Austin, & Phillips Carson, 2016), whereas others have revealed that smaller and younger organizations are more efficient than larger and older ones in implementing web‐based accountability practices (Lee et al, 2012).…”