Trust is very subjective variable since it has close relationship with human behavior

A profession has three important attributes: “the provision of an important service, the possession of special knowledge requiring higher education, and the existence of an organisation” (Bayles, 1986: 27).

You may want to read the following article:

Restoring public trust in the accounting profession by developing anti-fraud education, programs, and auditing

Z Rezaee - Managerial Auditing Journal, 2004 - emeraldinsight.com

Thank you so much everyone, is there any recommend articles.