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, 2026Accounting Horizons

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

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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.

Implication

This examination reveals effects of non-audit services on auditor-client relationships, suggesting significant implications for audit practices.

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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Cite This Study

DeBerg et al. (1991) studied this question.

synapsesocial.com/papers/6a2e4687b1cc60ccdea8b3de https://doi.org/10.2308/ah-9604010108

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Implication

This examination reveals effects of non-audit services on auditor-client relationships, suggesting significant implications for audit practices.

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

Key Points

Implication

Abstract

Discussion

Cite This Study

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

Key Points

Implication

Abstract

Discussion

Cite This Study

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