The impact of Cybersecurity Controls and Accounting Information Systems on the Sustainability of Corporate Financial reporting: The Moderating role of A culture of Cybersecurity Awareness-An Empirical

Dear Participant,

The attached questionnaire is a study conducted by the researcher titled: " The impact of Cybersecurity Controls and Accounting Information Systems on the Sustainability of Corporate Financial reporting: The Moderating role of A culture of Cybersecurity Awareness-An Empirical Study of companies in the Middle East." Based on your expertise in this subject and our great trust in your opinion, we kindly request your participation in this survey.

To clarify some key terms, please note the following:

1. The Impact of Cybersecurity Controls on the Integrity of Financial Reporting (CSC):

These controls refer to the set of preventive and corrective measures, including organizational policies, operational procedures, and technical safeguards implemented to protect information assets and networks from cyber threats. This construct focuses on the effectiveness of these measures in ensuring the confidentiality, integrity, and availability of financial data.

2. Effectiveness of Accounting Information Systems (AIS):

This refers to the system’s ability to provide accurate and timely financial information to support decision-making, enhance the efficiency of accounting operations, ensure compliance with accounting standards, and contribute to improved financial performance and the protection of sensitive data.

3. Assessment of Financial Reporting Sustainability (FRS):

The assessment of financial reporting sustainability involves analyzing the extent to which financial reports accurately and transparently reflect the company’s environmental, social, and governance (ESG) performance to ensure the company’s long-term continuity and value.

4.Assessment of Corporate Cybersecurity Awareness Culture (CAC):

This construct represents the collective level of deep understanding, specialized knowledge, and commitment to sound security behaviors and practices within the organization. It reflects employees' awareness of security policies and their proactive ability to identify and effectively respond to cyber threats. This section aims to assess the extent to which cybersecurity understanding, knowledge, and commitment are widespread among employees and how this impacts security effectiveness.

Guidelines and general information:

1. This survey consists of 28 questions and takes approximately 10–15 minutes to complete. All responses will be kept strictly confidential and used solely for research purposes. No identifying information will be disclosed in any reports. Participation is entirely voluntary, and you may withdraw at any time without any consequences.

2. Participation in this study is anonymous and voluntary. All collected data will be used exclusively for scientific research and will be handled with strict confidentiality. There are no known risks associated with participation.

Thank you for your time and valuable contribution to this research!