“…For example, Au (1997) found that consumer attitudes toward accountant advertising in Hong Kong are fairly positive, yet other research suggests that the accountants' attitudes there are somewhat negative (Mangos, Roffey, and Stevens 1995;Yau and Wong 1989). These results indicate an attitude gap between the professionals themselves and their customers, a finding also reported in the domestic services literature across several professions (e.g., Cobb-Walgren and Dabholkar 1992; Hite and Fraser 1988;Lang and Marks 1980;Patterson, Swerdlow, and Anderson 1981). It is possible that this gap may only be present in certain countries.…”