What question did this study set out to answer?

The study aims to evaluate the ethical implications of management services on CPA independence.

Management Services: A Challenge to Audit Independence?

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Evaluation of ethical standards regarding management services in auditors finds limited conflicts of interest and independence implications.

The study aims to evaluate the ethical implications of management services on CPA independence.
Evaluated position of the Committee of Professional Ethics
Conducted a priori and empirical analysis
Assessed contentions regarding conflicts of interest and independence appearance.
Limited potential conflicts of interest identified in two specific situations.
Management consulting is found not to impair CPA's appearance of independence.

Arthur Albert Schulte (1966) studied this question.

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Evaluation of ethical standards regarding management services in auditors finds limited conflicts of interest and independence implications.