An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Andreas I Nicolaou
Bowling Green State University

D. Harrison McKnight
Michigan State University

Abstract: This study examines the role of information quality in the success of initial phase I-O data exchanges. It proposes perceived information quality as a key factor of perceived risk and trusting beliefs, which should directly affect intention to use the exchange. The study also proposes that two important system design factors, control transparency and outcome feedback, should influence perceived information quality. An empirical test of the model demonstrated that perceived information quality predicts trusting beliefs and perceived risk, which fully mediate the effects of perceived information quality on intention to use the exchange. The study contributes to the literature by showing the key role of perceived information quality in I-O systems adoption and by demonstrating that information cues which are available to a user during initial exchange use can help build trusting beliefs and mitigate perceived exchange risk.

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