What question did this study set out to answer?

To explore the conflict between management services as a growing trend and the necessity for audit independence in public accounting.

March 18, 2026The Accounting Review

Public Accounting's Irresistible Force and Immovable Object.

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Authors

WKWalter G. KellAST Products (United States)

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Implication

This analysis reveals the conflict between management services and audit independence in public accounting, indicating broader implications for the profession.

Key Points

To explore the conflict between management services as a growing trend and the necessity for audit independence in public accounting.
Surveyed public accounting firms and individual practitioners about management services
Analyzed prevailing opinions on the compatibility of management services and audit independence
Management services have vastly increased in demand, with a 35% rise in five years for individual practitioners.
Diverse opinions exist regarding the effect of management services on audit independence.

Cite This Study

Walter G. Kell (1968) studied this question.

synapsesocial.com/papers/69ba43694e9516ffd37a4a57 https://doi.org/10.2308/tar-4484080

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Implication

This analysis reveals the conflict between management services and audit independence in public accounting, indicating broader implications for the profession.

Public Accounting's Irresistible Force and Immovable Object.

Discussion

Member takes

Implication

Key Points

Cite This Study

Public Accounting's Irresistible Force and Immovable Object.

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider