What question did this study set out to answer?

This research examines how different business relationships between CPA firms and audit clients impact financial statement users' perceptions and decisions.

June 15, 2026Auditing A Journal of Practice & Theory

CPA Performance of Consulting Engagements with Audit Clients: Effects on Financial Statement Users' Perceptions and Decisions.

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Authors

DLD. Jordan Lowe KPKurt Pany

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Implication

Randomized trial tests user perceptions and decisions regarding CPA firms' consulting relationships with audit clients, suggesting implications for financial reporting.

Key Points

This research examines how different business relationships between CPA firms and audit clients impact financial statement users' perceptions and decisions.
Analyzed user reactions to various consulting service scenarios involving CPA firms and audit clients.
Evaluated the effects of business relationships on perceptions using a qualitative approach.
Users exhibited varying perceptions based on the nature of consulting relationships with audit clients.
Some consulting arrangements led to decreased confidence in the integrity of financial statements.

Cite This Study

Lowe et al. (1995) studied this question.

synapsesocial.com/papers/6a2f9718a1cfeec4908282e1 https://doi.org/10.2308/ajpt-9510180606

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Implication

Randomized trial tests user perceptions and decisions regarding CPA firms' consulting relationships with audit clients, suggesting implications for financial reporting.

CPA Performance of Consulting Engagements with Audit Clients: Effects on Financial Statement Users' Perceptions and Decisions.

Discussion

Member takes

Implication

Key Points

Cite This Study

CPA Performance of Consulting Engagements with Audit Clients: Effects on Financial Statement Users' Perceptions and Decisions.

Discussion

Member takes

Implication

Key Points

Cite This Study

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