TY - JOUR
T1 - Client intimacy & performance advice
T2 - Determinants of trust in the public accountant SME client relationship
AU - Cherry, Michael
AU - McGrath, Dianne
AU - Baumann, Chris
N1 - Includes bibliographical references.
PY - 2018/1/1
Y1 - 2018/1/1
N2 - This multi-discipline research investigated the determinants of trust in the relationship between Australia’s public accountants and their small and medium-sized (SME) clients. In excess of four hundred SME owners, across Australia, were surveyed to test a proposed model and client intimacy variables were found to be the most significant predictors of trust in this important relationship. Offer-related variables, primarily the provision of advisory or performance-related services (rather than conformance-related services), were also found to be significant, however, at a lesser level than client intimacy and relationship variables. The multi-dimensionality of the trust construct was also highlighted.
AB - This multi-discipline research investigated the determinants of trust in the relationship between Australia’s public accountants and their small and medium-sized (SME) clients. In excess of four hundred SME owners, across Australia, were surveyed to test a proposed model and client intimacy variables were found to be the most significant predictors of trust in this important relationship. Offer-related variables, primarily the provision of advisory or performance-related services (rather than conformance-related services), were also found to be significant, however, at a lesser level than client intimacy and relationship variables. The multi-dimensionality of the trust construct was also highlighted.
KW - Advisory services
KW - Client intimacy
KW - Conformance services
KW - Performance services
KW - Public accountant
KW - SME
KW - Trust
KW - Trust multi-dimensionality
UR - http://www.scopus.com/inward/record.url?scp=85046548053&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=85046548053&partnerID=8YFLogxK
U2 - 10.14453/aabfj.v12i1.2
DO - 10.14453/aabfj.v12i1.2
M3 - Article
AN - SCOPUS:85046548053
SN - 1834-2000
VL - 12
SP - 3
EP - 32
JO - Australasian Accounting, Business and Finance Journal
JF - Australasian Accounting, Business and Finance Journal
IS - 1
M1 - 30
ER -