Article

Implications of Web assurance services on e-commerce

Schlief Department of Accounting, Stephen F. Austin State University, 75962-3004, Nacogdoches, TX, USA; College Station, TX, USA; Department of Accounting, Texas A&M University; College Station, 77843-4353, TX, USA
Accounting Forum 01/2008; 32:46-61. DOI: 10.1016/j.accfor.2007.10.002

ABSTRACT The ongoing rapid growth in the popularity of the Internet is having a revolutionary impact on the way companies do business. Doing business online has become a necessity, not an option. However, some consumers are not completely comfortable using the Internet for transacting business because of concerns regarding security of their transactions. For these situations, consumer trust and confidence can be enhanced by a Web assurance service such as AICPA Trust Services. Building on prior studies, the study provides comprehensive information on current reporting requirements, differences among Web assurance services, and results of a recent consumer survey to obtain perceptions of Web assurance services. The theoretical foundation of the current study is based on the Assurance Gaps Model [Burke, K. G., Kovar, S. E., & Prenshaw, P. J. (2004). Unraveling the Expectations Gap: An Assurance Gaps Model and illustrative application. Advances in Accounting Behavioral Research, 7, 169–193]. E-business consumers (users of Web assurance services) can be dichotomized into older consumers and younger consumers, who have different expectations based on information asymmetries. Findings indicate that consumers value Web Assurance services, but younger consumers place greater value on these services than older consumers.

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