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The need for reliable information for decision makers is a fundamental principle underlying the demand for audit and assurance services. Yet, individuals and companies often do not understand the value of independent third-party assurance. This paper uses the market for baseball cards to provide an empirical analysis of the value of assurance services. Paired observations for baseball cards were identified on eBay; one with a third-party assurance regarding its quality and one with only thedoi:10.1108/01409170911006902 fatcat:4xsopf5ggzdk5l7aweixqgocai