Client Intimacy & Performance Advice: Determinants of Trust in the Public Accountant - SME Client Relationship

Michael Cherry, Dianne McGrath, Chris Baumann
2018 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 than
more » ... nformance-related services), were also found to be significant, however, at a lesser level than client intimacy and relationship variables. The multidimensionality of the trust construct was also highlighted. 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. JEL Classification: M49, D91.
doi:10.14453/aabfj.v12i1.2 fatcat:3gwzs5rnxrfujergwudthxmxsy