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Client Intimacy & Performance Advice: Determinants of Trust in the Public Accountant - SME Client Relationship
Australasian Accounting, Business and Finance Journal
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 thandoi:10.14453/aabfj.v12i1.2 fatcat:3gwzs5rnxrfujergwudthxmxsy