This is an authors' version of a paper accepted in its definitive form by the Journal of Business Research, © Elsevier, http://www.elsevier.com/wps/find/homepage.cws_home and has been posted by permission of Elsevier for personal use, not for redistribution. The article will be published in the Journal of Business Research, Volume 63 (2010 Internet Banking Acceptance Model: Cross-Market Examination AbstractThis article proposes a revised technology acceptance model to measure consumers' acceptance of Internet banking, the Internet Banking Acceptance Model (IBAM). Data was collected from 618 university students in the United Kingdom and Saudi Arabia. The results suggest the importance of attitude, such that attitude and behavioral intentions emerge as a single factor, denoted as "attitudinal intentions" (AI). Structural equation modeling confirms the fit of the model, in which perceived usefulness and trust fully mediate the impact of subjective norms and perceived manageability on AI. The invariance analysis demonstrates the psychometric equivalence of the IBAM measurements between the two country groups. At the structural level, the influence of trust and system usefulness on AI vary between the two countries, emphasizing the potential role of cultures in IS adoption. The IBAM is robust and parsimonious, explaining over 80% of AI.