What question did this study set out to answer?

The article aims to explore the relationship between auditing independence and the provision of management services in accounting.

The Compatibility of Auditing Independence and Management Services--An Identification of Issues.

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This article identifies issues surrounding independence and management services in accounting, indicating significant economic implications.

The article aims to explore the relationship between auditing independence and the provision of management services in accounting.
Analysis of conceptual arguments for and against the compatibility of auditing and management services.
Discussion of economic pressures faced by CPAs in retaining clients.
Evaluation of potential cost implications of restrictions on services to ensure independence.
Compatibility between auditing and management services raises concerns about independence.
Economic pressures impact CPAs regardless of whether they act as consultants or auditors.
Restricting services for independence could significantly increase the cost of professional accounting services.

Carmichael et al. (1968) studied this question.

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This article identifies issues surrounding independence and management services in accounting, indicating significant economic implications.