| dc.contributor.advisor | 陳錦烽 | zh_TW |
| dc.contributor.author (作者) | 王品傑 | zh_TW |
| dc.creator (作者) | 王品傑 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 18-九月-2009 09:06:02 (UTC+8) | - |
| dc.date.available | 18-九月-2009 09:06:02 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-九月-2009 09:06:02 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0094353025 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34239 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 94353025 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 美國會計師協會（AICPA）與加拿大會計師協會（CICA）在1998年推出WebTrust網站安全認證服務，以提供類似於財務報表簽證的方式，對網站之服務提供認證。WebTrust希望透過會計師在財務認證上之品牌聲譽及獨立性，並藉由提供較廣泛、較深度之服務內容，以取得消費者的青睞。本研究係探討國內網站認證市場之需求面，主要之研究發現為消費者對於網站認證標章有一定程度的了解，並認為WebTrust的服務內容相當重要。在網站認證服務競爭優勢之評估方面，會計師具有公信力及客觀之優勢。相較於其他網站認證機構而言，消費者認為會計師較適合提供隱私性服務。此外，本研究發現消費者對於網站認證標章有過度的期待，可能因而產生期望落差。相關業者在提供網站認證服務時，可能會產生潛在之訴訟風險，宜妥為管理及因應。 | zh_TW |
| dc.description.abstract (摘要) | The WebTrust assurance service was created through a joint effort between the American Institute of Certified Public Accountants (AICPA) and the Canadian Institute of Chartered Accountants (CICA) in 1998. WebTrust uses an approach similar to the attestation of financial statements and provides assurance services to Web hosts. Utilizing the CPAs’ reputations and independence and more complete coverage of its assurance services, WebTrust aims to establish its presence in the Web assurance market. This study examines the demand side of Web assurance services. Our results show that consumers have fundamental understanding of Web assurance seals and recognize the importance of Web assurance services as provided by WebTrust. In addition, CPAs have advantage in credibility and objectivity over others Web assurance providers, and are more suitable in providing privacy assurance. It’s worthy noting, however, that there is an expectation gap between consumers and Web assurance providers. When offering Web assurance services, a provider may face the potential risk of lawsuit and should address the issue properly. | en_US |
| dc.description.tableofcontents | 目 錄 I圖 次 III表 次 III第一章 緒論 1第一節 研究動機與目的 1第二節 研究問題 3第三節 研究流程 4第四節 論文架構 5第二章 文獻探討 6第一節 電子商務風險、信號理論與認證標章 6第二節 確認性服務的建立 9第三節 網站安全認證組織 11第四節 WEBTRUST文獻探討 16第五節 目前美國執行WEBTRUST所遭遇的困難 25第三章 研究方法 26第一節 研究設計 26第二節 問卷對象與資料來源 27第三節 研究問題 27第四節 研究問卷內容 30第四章 實證結果分析 35第一節 效度與信度分析 35第二節 基本資料分析 36第三節 消費者對於網站認證標章之看法與瞭解 39第四節 消費者對於網站認證服務之重視程度及成本考量 43第五節 會計師提供網站認證服務之評估 46第六節 網站認證服務之期望落差 60第七節 企業界的觀點 61第五章 結論與建議 63第一節 研究結論 63第二節 研究限制 65第三節 未來研究建議 65附錄一 WEBTRUST相關文獻整理表 66附錄二 研究問卷 69參考文獻 77 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094353025 | en_US |
| dc.subject (關鍵詞) | WebTrust | zh_TW |
| dc.subject (關鍵詞) | 確認性服務 | zh_TW |
| dc.subject (關鍵詞) | 網站認證標章 | zh_TW |
| dc.subject (關鍵詞) | WebTrust | en_US |
| dc.subject (關鍵詞) | Assurance Services | en_US |
| dc.subject (關鍵詞) | Web Assurance Seals | en_US |
| dc.title (題名) | 會計師事務所提供網站認證服務之評估：需求面觀點 | zh_TW |
| dc.type (資料類型) | thesis | en |
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