“…A few prior empirical studies on web disclosure have focused on HEIs (e.g., Crawford, 2012;Díaz et al, 2015;Kirchner et al, 2016;Saraite et al, 2018;Ramírez and Tejada, 2019). Among the existing studies, there are those that examine stakeholders' perceptions of the importance of web transparency (Evgenievich et al, 2015;Ramírez et al, 2016;Flórez et al, 2017); those that examine the actual web transparency carried out by the university, albeit focusing on one specific dimension such as the information contained on the web page (Crawford, 2012;Flórez et al, 2014;Brusca et al, 2019;Son-Turan and Lambrechts, 2020), E-services (Kim et al, 2014) or E-participation (Díaz et al, 2015;Li and Zhao, Rev.…”