Client intimacy & performance advice: Determinants of trust in the public accountant SME client relationship

Michael Cherry, Dianne McGrath, Chris Baumann

Research output: Contribution to journalArticlepeer-review

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Abstract

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.
Original languageEnglish
Article number30
Pages (from-to)3-32
Number of pages30
JournalAustralasian Accounting, Business and Finance Journal
Volume12
Issue number1
DOIs
Publication statusPublished - 01 Jan 2018

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