A Web assurance services model of trust for B2C e-commerce

Steven Kaplan, Robert J. Nieschwietz

Research output: Contribution to journalArticlepeer-review

105 Scopus citations


This study proposes and tests a model of trust in the context of Web assurance services for business-to-consumer (B2C) electronic commerce (e-commerce). Development of the model is important because many consumers are hesitant to engage in e-commerce transactions due to a lack of trust with businesses. Various providers have offered Web assurance services as a means to help companies address concerns among consumers associated with B2C e-commerce. Implicitly, these services are intended to bolster trust, which in turn, should improve outcomes such as online purchases. The results show that Web assurance services create trust both through the assurances they attest to and their individual provider attributes. The formation of trust is important, as it is shown to influence various outcomes, including consumers' willingness to purchase products. Additionally, both assurances and provider attributes have some residual effect on outcomes beyond that shown through the formation of trust.

Original languageEnglish (US)
Pages (from-to)95-114
Number of pages20
JournalInternational Journal of Accounting Information Systems
Issue number2
StatePublished - Jun 2003


  • B2C e-commerce
  • Trust
  • Web seals

ASJC Scopus subject areas

  • Management Information Systems
  • Accounting
  • Finance
  • Information Systems and Management


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