Webtrust Sm (Version 3.0): Evidence On Consumers Demand For Assurance Services And CPAs Comparative Advantage
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Keywords
Webtrust
Abstract
Modifications to Web Trust in version 3.0 allowing practitioners to issue an opinion on individual principles (e.g., privacy and security) enables WebTrust to compete directly against other assurance services. The success of the new strategy depends upon: (1) differences in assurance demand for the individual principles, and (2) perceptions that CPAs are the most trusted assurance provider. This study finds: (1) the need for assurance differs across individual WebTrust principles and depends upon transaction type, and (2) CPAs are not perceived to be the most trusted provider.
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