What question did this study set out to answer?

This research examines how different business relationships between CPA firms and audit clients impact financial statement users' perceptions and decisions.

June 15, 2026

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CPA Performance of Consulting Engagements with Audit Clients: Effects on Financial Statement Users' Perceptions and Decisions.

DLD. Jordan Lowe KPKurt Pany

Key Points

This research examines how different business relationships between CPA firms and audit clients impact financial statement users' perceptions and decisions.
Analyzed user reactions to various consulting service scenarios involving CPA firms and audit clients.
Evaluated the effects of business relationships on perceptions using a qualitative approach.
Users exhibited varying perceptions based on the nature of consulting relationships with audit clients.
Some consulting arrangements led to decreased confidence in the integrity of financial statements.

Abstract

Abstract Tests financial statement users' reactions to the existence of various types of business relationships between certified public accounting (CPA) firms and their audit client. Consulting services by CPA firms in combination with other firms; Partnership of Arthur Andersen Immaterial business relationship and users' perceptions and decisions.

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Cite This Study

Lowe et al. (Sun,) studied this question.

synapsesocial.com/papers/6a2f9718a1cfeec4908282e1 https://doi.org/https://doi.org/10.2308/ajpt-9510180606

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