Antecedents of the Demand for Assurance Services: A Model for Analysis with Applications in B2B E-Commerce

Stacy E. Kovar
Kansas State University

Elaine G. Mauldin
University of Missouri–Columbia

Abstract: This paper presents a framework for assessing the antecedents that influence market demand for assurance services. The framework suggests that first a raw need for assurance about relevance and/or reliability of information and systems must exist. This raw need for assurance is based on the business setting characteristics and the sources of information risk within that setting. Then, to determine ultimate demand for a specific assurance service, the characteristics of assurance service delivery and potential alternatives to assurance services must also be considered. A series of propositions related to the raw need for assurance and the market demand for assurance services in a B2B e-commerce business setting are developed, demonstrating the usefulness of the framework and providing guidance for future research.

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