Title:	THE ROLE OF THE ACCOUNTANT’S WEB SEAL AND GEOGRAPHICAL LOCATION IN ENGENDERING TRUST
Author(s):	S. Zoe Chu , Richard Fisher
ISBN:	978-972-8924-49-2
Editors:	Sandeep Krishnamurthy and Pedro Isaías
Year:	2007
Edition:	Single
Keywords:	Web assurance; Web Seals; Trust; Electronic commerce; Assurance; New Zealand
Type:	Short Paper
First Page:	297
Last Page:	301
Language:	English
Cover:
Full Contents:	click to dowload
Paper Abstract:	After a decade of e-commerce as we now know it, growth in domestic and international electronic commerce continues unabated. However, the full potential of business-to-consumer (B2C) electronic commerce may never be fully realised as many consumers still express reservations about engaging in electronic commerce transactions. Web assurance seals are mechanisms designed to restore consumer confidence and, consequently, establish levels of trust between consumer and online vendor necessary to engender online purchasing activity. This study examines whether web assurance seals offered by accountants are effective as trust-building mechanisms. Further, the study also considers the effect of vendor location and its possible interaction with web assurance. The results of a controlled laboratory experiment suggest that accountants’ seals have no greater effect than seals provided by other providers, and that seals in general appear to be ineffective in establishing the trustworthiness of a website. In contrast, geographical location does appear to influence trust. Implications for future developments of accountants’ seals are discussed.
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