WebTrust 인증서비스의 도입효과에 관한 실증연구
An Empirical Study on Effect of the Introduction of WebTrust Assurance Service
0
조회
0
다운로드
1
인용
0
참고문헌
키워드
초록
AICPA는 1997년 12월 전자상거래 웹사이트의 안전성을 감사하여 인증해 주는 WebTrust 인증서비스를 시행하였다. 이후 캐나다, 호주 등 대부분의 선진국들이 참여함으로써 WebTrust 인증서비스는 전자상거래 인증분야에서 국제표준의 역할을 수행할 것으로 예상될 뿐만 아니라 외국의 회계법인에 비해 수입구조가 단순한 국내회계법인의 새로운 수입원이 될 수 있을 것으로 예상되고 있다.본 연구는 WebTrust 인증이 웹사이트에 대한 소비자의 신뢰성에 영향을 미치는지 여부를 조사하고, 웹사이트에 대한 소비자의 신뢰성이 소비자의 제품구매의향을 증가시키는지 여부를 조사함으로써 WebTrust 인증서비스의 도입효과를 분석하였다. 분석결과는 전자상거래 소비자의 웹사이트에 대한 신뢰성이 WebTrust의 인증 유무에 따라 유의적인 차이가 있는 것으로 나타났으며, 웹사이트에 대한 소비자의 신뢰성은 소비자의 구매의향에 유의적인 양의 영향을 미치는 것으로 나타났다.
Abstract
In December 1997, the AICPA introduced WebTrust, an electronic commerce assurance service ensuring safe trading on the web in order to secure consumers' trust in electronic commerce. Shortly afterwards, CPA organizations in other advanced countries, such as Canada and Australia, also adopted this service. WebTrust assurance service is expected to serve not only as the international standard in electronic commerce in the near future but also as an income source for domestic accounting firms, which have simpler income structure than their international counterparts. This study examines the introduction effect of WebTrust assurance service. First, the study looks into how WebTrust assurance service influences consumers' trust in websites. Second, the study examines if consumers' trust in electronic commerce incites their desire to purchase goods and services on the web. The results of empirical test reveal the followings. First, consumers' trust in electronic commerce significantly vary depending on whether websites have obtained the WebTrust assurance. Second, there is a positively significant relationship between consumers' trust in websites and their desire to purchase goods and services on the Web.
참고문헌 (50)
- "세계 공인회계사업계의 인증서비스 확대전략과 시사점", pp.67~88 (2002)
- "2000사업연도 회계법인 사업보고서 분석" (2000), 금융감독원
- "전자상거래의 역기능 개선을 위한 웹기반 ERP시스템 모형에 관한 연구" (1998)
- "인터넷의 수용요인에 관한 실증적 연구", pp.885~909 (2000)
- "웹쇼핑몰 사이트 신뢰도의 결정요인과 구매의향에 미치는 영향에 관한 연구", pp.353~376 (2000)
- 이원창, "감사이외의 서비스가 감사품질에 미치는 연구 회계학연구", pp.127~150 (1992)
- "Factors Influencing IS Outsourcing Implementation: An Empirical Study from the Interorganizational Relationship Perspective", pp.51~83 (1997)
- "국가정보화백서" (2003), 한국전산원
- "인터넷모범상점인증제도" (1999), 한국정보통신진흥협회
- "The Influence of Attitudes on Personal Computer Utilization among Knowledge Workers The Case Study of Saudi Arabia", pp.185~204 (1999)
- "A Trust Based Model of Buying Behavior in Electronic Retailing", pp.263~265 (1998)
- "Effects of Audit Report Wording Changes on the Perceived Message Journal of Accounting Research 1983", pp.355~370
- "The Communicative Effectiveness of Consistency Exceptions", pp.38~51
- "Determinants of EIS use: Testing a Behavioral Model", pp.131~146 (1995)
- "From Ideal Types to Plural Forms Annual Review of Sociology 1989", pp.97~118
- "Electronic Commerce Trust Study" (1999), Cheskin Research
- "Qualified Audit Opinion and Share Prices: An investigation", pp.35~53
- "An Empirical Evaluation of Auditors' "subject to" Opinions", pp.13~32
- "Perceived Ease of Use and User Acceptance of Information Technology", pp.319~342
- "Competition in Auditing Fourth Symposium on Auditing Research University of Illinois", pp.401~450 (1982)
- "Assurance Service Opportunities: Implications for Academia", pp.61~74 (1997)
- "Electronic Commerce-Introduction" (1997), Esprit
- "A Study of the Effect of Qualified Auditor's Opinions on Bankers' Lending Decisions", pp.250~259
- "An Experimental Study of the Differential Effect of Standard and Qualified Auditor's Opinions on Investors' Price Decisions", pp.157~162
- "Their Impact on Investment Decisions", pp.642~650
- "EC Trust(Trust in Electronic Commerce) Exploring the Antecedent Factors" (1999)
- "The Electronic Frontier", pp.32~38 (1998)
- "Their Impact of the Loan Decision Process and Outcome", pp.15~20
- "Consumer perceptions of CPA WebTrust Assurances Evidence of an Expectation Gap", pp.1~21 (1999)
- "Consumer Reactions to Electronic Shopping on the World Wide Web", pp.59~88 (1996)
- "Journal of Accounting Research 1984", pp.731~743
- "A Journal of Practice and Theory 1983", pp.38~51
- "Frontiers of Electronic Commerce Addison-Weley" (1996)
- "Electronic commerce relationships: Trust by Design" (2000), Prentice Hall
- "Bankers' and Investors' Perceptions of the Auditor's Role in Financial Statement Reporting The Impact of SAS No A Journal of Practice and Theory 1989", pp.87~97
- "In CPAs We Trust", pp.62~65 (1997)
- "Consumer Responses to the CPA WebTrust Assurance", pp.17~35 (2000)
- "Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report Journal of Accounting Research 1979", pp.91~122
- "Academy of Management System Journal 1979", pp.466~474
- "Communication of Innovation" (1971), Free Press
- "An Investigation of Consumer-perceived Risk on Electronic Commerce Transactions: The Role of Institutional Trust and Economic Incentive in a Social Exchange Framework", pp.335~337 (1998)
- "Who's Afraid of the World Wide Web? An Initial Investigation into the Relative Impact of Two Salient Beliefs on Web Shopping Intent", pp.338~341 (1998)
- "Consumer Response to the CPA WEBTRUSTTM Assurance", pp.17~35 (2000)
- "The Role of Accountant Reports in Users' Decision-making Processes A Review of Empirical Research Journal of Accounting Literature 1991"
- "A Meta-Analysis of Findings IEEE Transactions on Engineering Management 1982", in(vation characteristics and invation adoption implementation), pp.28~45
- "and Interpersonal Behavior Nebraska Symposium on Motivation University of Nebraska Press"
- "http:"[DOI]
- "http:"[DOI]
- "http:"[DOI]
- "http:"[DOI]