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Within the context of the initial Trust Building Model (TBM) of McKnight et al. (39), we examine specific factors related to Web site quality and structural assurance. Our model is tested using an actual Web site and consumers experienced in e-commerce. Findings show that consumer perceptions of certain cognitive cues (i.e., communication, opportunism, product brand equity, Web site attractiveness) are important predictors of initial trust in an e-retailer. However, Web assurance structures are less important in the formation of initial trust and purchase intentions. It is important in the development of Web assurance and consultative services to address pertinent trust issues by offering specific Web site solutions.

This study examines an amplified unified theory of acceptance and use of technology (UTAUT) in the context of eGovernment to get a better understanding of users' behaviour towards eGovernment. Two hundred and six respondents (206) participated in the study and the data was analysed using structural equation modelling (SEM). The study revealed that Performance Expectancy, Risk Taking Propensity, Attitude towards Computer and Web Trust dimensions are essential precursor of behavioural intention of Malaysians towards eGovernment. The study further suggests that policy-makers can increase eGovernment usage by creating applications that meets expected demands and needs of the people with provision of trust facilitating environment and security conditioned systems.

Mobile Payment Systems (MPS) such as Google Wallet are an emerging technology. This paper examines if mobile assurance as provided by examining the five criteria, namely security, availability, processing integrity, confidentiality and privacy (as per the Trust Framework by the American Institute of Certified Public Accountants (AICPA)) has any relationship with use of MPS. The theory used for this study is technology acceptance model (TAM). Some new measures were developed and validated. The data was collected by a survey and Structure Equation Model was used to analyze the data collected. The results of the study indicated that security, availability, processing integrity, confidentiality and privacy has a positive relation with the attitude towards use mobile payment system. The results of the study data suggest that mobile assurance using any of the trust services correctly predict the intention to use such Mobile payment systems. The contribution of this study is that this paper extends the TAM model to include the trust framework with an emerging technology such as MPS. Another contribution of this study is to provide empirical support in favor of engagements to provide assurance on the reliability of mobile payment system by public accounting firms and practitioners (using any of the Trust Services Principles and Criteria) to have a positive impact of its use.

Purpose -- The purpose of this paper is to examine the effects of WebTrust assurance, issued by Certified Public Accountant (CPA) firms, on web purchase behaviour and to examine such effects provided by different-sized CPA firms. Design/methodology/approach -- In an experiment, several scenarios were manipulated to simulate a number of web purchase environments in which participants make decisions online. Findings -- The results indicate that the WebTrust assurance seal has a significant effect on consumers' web purchase willingness. An \"ordering effect\" was also found, in that, removing the seal has more impact than obtaining the seal, and an assurance seal issued by big firms has greater impact than one issued by smaller firms. Originality/value -- This study contributes to the existing literature by focusing on an important yet rarely addressed issue of brand assurance services. The paper helps to understand this phenomenon in a global sense. Compared to the student participants used in the previous literature, this experiment provides a practical addition to the prevalent framework of trust in e-commerce studies. Finally the research went a further step to test whether the web assurance provided by different-sized auditors affects web consumers' purchase decisions. Adapted from the source document.

We study two aspects of assurance services in electronic commerce. The first deals with the type(s) of evidential networks that will allow a professional accountant to provide assurance. Here, we develop an evidential network model for \"WebTrust Assurance,\" a service being provided by the American Institute of Certified Public Accountants (AICPA) and the Canadian Institute of Chartered Accountants (CICA). Our model augments the AICPA/CICA approach and provides goals, subgoals and evidence relevant to the overall assurance to be provided. The aggregation of evidence and the resolution of uncertainties follow the belieffunction approach. Next we develop a decision-theoretic model for the assurance-planning problem. Our approach is based on estimating the expected value of providing various levels of assurance and is illustrated with several different scenarios that may be faced in practice. We also consider the role of ambiguity in decision situations such as planning WebTrust engagements and calculate bounds in expected value based on whether auditors are conservative or not in their approach to risk.

The business potential of the Internet has been held back by security issues. Accounting professionals are uniquely placed to provide assurance to potential customers, say Jim Slyph and Casey Bennett