Article
Authors: Michael Cherry (Charles Sturt University) , Dianne McGrath (Charles Sturt University, Albury, Australia) , Chris Baumann (Macquarie University, Sydney, Australia & Seoul National University (SNU), Seoul, Korea)
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.
Keywords: Trust, trust multi-dimensionality, public accountant, SME, conformance services, performance services, client intimacy, advisory services.
How to Cite: Cherry, M. , McGrath, D. & Baumann, C. (2018) “Client Intimacy & Performance Advice: Determinants of Trust in the Public Accountant - SME Client Relationship”, Australasian Accounting, Business and Finance Journal. 12(1). doi: https://doi.org/10.14453/aabfj.v12i1.2