Implications of Web assurance services on e-commerce

Schlief Department of Accounting, Stephen F. Austin State University, 75962-3004, Nacogdoches, TX, USA
Accounting Forum 03/2008; 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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    ABSTRACT: E-commerce is becoming an important business trade resource throughout the globe. In Iran, B2C electronic commerce is still in its early stage of development. The lack of basic information and some required tools have delayed the development of e-commerce in many countries. The objective of this study is to identify and assess the significant barriers in business-to-consumer (B2C) electronic commerce in city of Yazd in Iran, and then find solutions for its improvement. The study found that lack of required knowledge (Internet, computer, education and English) toward B2C method of e-commerce are the main barriers of the intention to shop on the Net. The current study also revealed that adoption of e-commerce requires trust to suppliers (Vendors) and low speed of internet. Discussions of the study"s implications are also provided.
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    ABSTRACT: This paper investigates the different trust assurances adopted by internet retailers and tries to identify a link between the characteristics of an online vendor (i.e., cost of merchandise sold, reputation, offline presence, etc…) and the specific types of trust assurances applied. The findings demonstrate that e-retailers with a relatively stronger reputation rely more on internally provided e-assurance mechanisms, such as a privacy policy or a money back guarantee, and that they make less use of third party trust endorsements. Internally-provided e-assurances also appear to be utilized more by e-retailers putting more expensive products on the market and less by those selling cheaper products. The findings regarding externally-provided e-assurances also show that third party trust endorsements such as privacy seals, security seals and award seals are adopted almost exclusively by e-retailers who sell more expensive products as compared to those selling products lower in monetary value. The results demonstrate that these findings regarding the impact of the ‘monetary value of goods traded’ on the adoption of externally-provided e-assurances remain valid when controlling for ‘reputation’ and ‘offline presence’. The results also reveal that total seal investments are higher among e-commerce companies with a weaker ‘reputation’, among those ‘without offline presence’, and among e-tailers selling relatively ‘more expensive merchandise’.
    Electronic Commerce Research 12/2014; 14(4). DOI:10.1007/s10660-014-9148-1 · 0.97 Impact Factor
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    ABSTRACT: The potential of internet has been expanded rapidly toward using e-commerce in many countries. E-commerce has become popular as many people come to understand its convenience and its quick respond to requests and as more products and services become available. This inductive interview-based study aims at identifying and assessing the significant barriers in business-to-consumer (B2C) electronic commerce in city of Yazd in Iran and addresses the proper solutions for its improvement. An exploratory study was conducted to investigate the barriers to implementing e-commerce. The basic work for this study was done by interview and distributing questionnaires in addition to books and journal reviews. A questionnaire was designed for use of regular people as users of e-commerce. Data were collected through a questionnaire distributed to different people. Implications of the findings were discussed and recommendations for future studies were included for this research work. The results obtained show that required knowledge (Internet, computer, education and English) toward B2C e-commerce are the main barriers of the intention to shop on the Net. On the contrary, trust to suppliers (Vendors) and low speed of internet are other major problems.

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Jun 3, 2014