担保服务的价值:以棒球卡市场为例

David H. Sinason, Sally A. Webber, Alexey N. Nikitkov
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引用次数: 2

摘要

目的-决策者需要可靠的信息是审计和保证服务需求的基本原则。然而,个人和公司往往不理解用户对独立第三方保证的价值。本文旨在解决这一问题。设计/方法论/方法-本文使用棒球卡市场提供价值用户与第三方保证服务关联的实证分析。对棒球卡的配对观察在eBay上被识别;一个有第三方保证其质量,一个只有卖方的声明。结果-比较分析表明,当提供第三方担保时,竞标者愿意为物品支付更多的费用。原创性/价值——这些发现表明,消费者重视第三方保证,在买卖双方存在信息不对称的情况下,卖方应考虑使用第三方保证来增加销售。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The value of assurance service: an example from the market for baseball cards
Purpose – The need for reliable information for decision makers is a fundamental principle underlying the demand for audit and assurance services. Yet, individuals and companies often do not understand the value that users place on independent third‐party assurance. This paper aims to address this issue.Design/methodology/approach – This paper uses the market for baseball cards to provide an empirical analysis of the value users associate with third‐party assurance services. Paired observations for baseball cards are identified on eBay; one with a third‐party assurance regarding its quality and one with only the seller's statement.Findings – Comparative analysis indicates that bidders are willing to pay significantly more for the items when third‐party assurance was provided.Originality/value – These findings indicate that third‐party assurance is valued by consumers, and where information asymmetry exists between buyer and seller, sellers should consider the use of third‐party assurance to increase sale ...
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