The AICPA/CICA has established WebTrustSM to respond to consumer concerns about the risks of making purchases over the Internet. While WebTrustSM provides assurances related to Internet vendors' business and security practices, it does not provide assurances with respect to product or service quality. This paper examines perceptions of the assurances provided by WebTrustSM and the effect of WebTrustSM on the willingness to make Internet purchases by asking 106 accounting majors to complete a case concerning a company engaging in electronic commerce. Results suggest that, while WebTrustSM provided no additional assurances with respect to business and security practices, it resulted in higher perceived product quality. This paper also finds that product quality is the most important determinant of subjects' willingness to purchase from a Web site displaying the WebTrustSM seal. The results suggest an expectation gap and suggest that the AICPA/CICA should examine closely the value added by WebTrustSM and better communicate its purpose.
International Journal of Auditing – Wiley
Published: Jul 1, 1999
It’s your single place to instantly
discover and read the research
that matters to you.
Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.
All for just $49/month
Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly
Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.
Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.
Read from thousands of the leading scholarly journals from SpringerNature, Wiley-Blackwell, Oxford University Press and more.
All the latest content is available, no embargo periods.
“Hi guys, I cannot tell you how much I love this resource. Incredible. I really believe you've hit the nail on the head with this site in regards to solving the research-purchase issue.”Daniel C.
“Whoa! It’s like Spotify but for academic articles.”@Phil_Robichaud
“I must say, @deepdyve is a fabulous solution to the independent researcher's problem of #access to #information.”@deepthiw
“My last article couldn't be possible without the platform @deepdyve that makes journal papers cheaper.”@JoseServera