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| Author: | Houston, R. Taylor, G. |
| Title: | Consumer perceptions of CPA WebTrust assurances: evidence of an expectation gap |
| Journal: | International Journal of Auditing
1999 : JUL, VOL. 3:2, p. 89-105 |
| Index terms: | AUDITING CONSUMERS CERTIFICATION |
| Language: | eng |
| Abstract: | 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 tp 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. |
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