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Implications of Web assurance services on e-commerce


  • Runyan, Bruce
  • Smith, Katherine T.
  • Smith, L. Murphy


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.

Suggested Citation

  • Runyan, Bruce & Smith, Katherine T. & Smith, L. Murphy, 2008. "Implications of Web assurance services on e-commerce," Accounting forum, Elsevier, vol. 32(1), pages 46-61.
  • Handle: RePEc:eee:accfor:v:32:y:2008:i:1:p:46-61
    DOI: 10.1016/j.accfor.2007.10.002

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    Cited by:

    1. Emilio Boulianne & Charles H. Cho, 2009. "The Rise And Fall Of Webtrust," Post-Print halshs-00459412, HAL.
    2. Orthodoxia Kyriacou & Jatin Pancholi & Angathevar Baskaran, 2010. "(Re)presentation of women in Indian accountancy bodies' web sites," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(3), pages 329-352, August.
    3. repec:eee:ijoais:v:10:y:2009:i:4:p:229-244 is not listed on IDEAS
    4. Robert Greenberg & Wei Li & Bernard Wong-On-Wing, 2012. "The effect of trust in system reliability on the intention to adopt online accounting systems," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 20(4), pages 363-376, October.


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