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The impact of trust, risk and optimism bias on E-file adoption

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Abstract

One of congress’ goals for 2007 was for 80% of all tax and informational returns to be filed electronically. However, to date that lofty goal has fallen well short. This research proposes a model of e-filing adoption. To test the model a survey is administered to 260 participants. The instrument assesses citizen perceptions of trust, risk and optimism bias. Structural equation modeling is used to evaluate the relationships between these three concepts and intention to use. The results indicate that trust of the Internet, trust of the e-filer, perceived risk and optimism bias all have an impact on intention to use e-filing. Implications for practice and research are discussed.

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Authors and Affiliations

  1. College of Business & Economics, West Virginia University, 314 Business & Economics Building, Morgantown, WV, 26506, USA

    Ludwig Christian Schaupp

  2. School of Business and Economics, North Carolina Agricultural & Technical State University, 1601 East Market Street, Greensboro, NC, 27411, USA

    Lemuria Carter

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  1. Ludwig Christian Schaupp
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  2. Lemuria Carter
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Correspondence to Ludwig Christian Schaupp.

Additional information

Note: Yogesh K. Dwivedi, Michael D. Williams and Viswanath Venkatesh were the guest editors accepting the article as part of the special issue on Adoption and Use of Information & Communication Technologies (ICT) in the Residential/Household Context (See Dwivedi et al. 2008 for editorial).

Appendices

Appendix A

Table 4 Summary analysis of measurement model: factor structure, composite reliability, and ave. variance extracted and survey instructions
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Appendix B

Table 5 Item–construct correlation
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Appendix C

Table 6 Assessment of discriminant validity
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Schaupp, L.C., Carter, L. The impact of trust, risk and optimism bias on E-file adoption. Inf Syst Front 12, 299–309 (2010). https://doi.org/10.1007/s10796-008-9138-8

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