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EMAC 2026 Spring Conference


Retailer trust and cookie transparency: Drivers of intention of withholding personal data
(A2026-133301)

Published: June 5, 2026

AUTHORS

Dore�n Pick, University of Applied Sciences Merseburg

ABSTRACT

Webpages of service companies, in particular in retailing, have multiple types of cookie notification i.e. “fair” cookie, “unfair” cookie where companies trick consumers to give consent, and “just inform” cookie where consumers do not have the choice whether to give actively cookie consent. This paper aims to study the role of inherent trust and perceived transparency on the consumers’ intention to withhold personal data in the cookie notification context towards an international retailer. We hypothesize that trust increases perceived transparency; and transparency decreases the withholding intention of customers. Data was collected among German and Thai consumers, thus investigating potential difference across two diverse cultures. Results reveal interesting findings particular for each of the three cookie scenarios.