Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
7340911 | Advances in Accounting | 2011 | 9 Pages |
Abstract
This paper develops and tests a new factor of the trust model in electronic commerce; namely, internet banking. Internal control of internet banking is very consistent with high levels of trust factors such as security, privacy, and other risk issues. However, this type of association has not yet been widely recognized as a trusted model from the consumer's electronic commerce point of view. This study attempts to create new factors in IT governance and the COBIT (Control Objectives for Information and Related Technologies) assurance seal. The empirical results of this experiment show that customer familiarity with IT governance and the COBIT assurance seal has impacted customers' trust in internet banking. Moreover, the results also show that perceived internet banking quality and reputation impact customers' trust in internet banking. Given the results of this study, we propose future research aimed at developing a COBIT assurance web seal of internal control, applicable to information technology based on IT governance.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Shi-Ming Huang, Wei-Cheng Shen, David C. Yen, Ling-Yi Chou,