The impact of website design on the perceived credibility of internet financial reporting

Christopher D. Allport and John A. Pendley

Intelligent Systems in Accounting, Finance and Management, 2010, vol. 17, issue 3‐4, 127-141

Abstract: Marketing and information systems research show that surface features of a website can induce credibility effects. We conduct an experiment to examine the question of credibility effects induced by the surface features of web‐based financial reporting. We predict that participants will perceive financial data from sites with surface flaws (poor style and incompleteness) to be of lower credibility. Consistent with our expectations, we find that surface features can significantly affect users' perceptions of the credibility of financial information. We present further analyses showing that website surface features also impact investment attractiveness, suggesting that website characteristics may adversely affect investor perceptions. Copyright © 2010 John Wiley & Sons, Ltd.

Date: 2010
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