What question did this study set out to answer?

The research investigates how non-audit services impact the relationship between auditors and their clients.

June 14, 2026

An Examination of Some Relationships Between Non-Audit Services and Auditor Change.

CDCurtis L. DeBergCalifornia State University, Chico SKSteven E. KaplanColorado State University Pueblo

Key Points

The research investigates how non-audit services impact the relationship between auditors and their clients.
Analyzed the relationship between non-audit services consumption and auditor changes.
Examined economic bonds formed between auditors and clients.
Found evidence that increased consumption of non-audit services correlates with changes in auditors.
Demonstrated that economic bonds impact the likelihood of auditor changes.

Abstract

Abstract Presents additional evidence concerning the possible effects of performing non-audit services (NAS) on the certified public accountants' relationship with the client. Accounting Series Release No. 250; Economic bonds between an auditor and a client; Relationship between auditor change and consumption of NAS.

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