Do Nonaudit Services Compromise Auditor Independence? Further Evidence
质疑Frankel等人（2002）关于非审计服务损害审计师独立性的结论，通过调整业绩后的可操控应计利润、盈余基准和市场反应测试，发现其结论对研究设计敏感，未发现系统性证据支持审计师因非审计服务而丧失独立性。
This paper challenges the findings of Frankel et al. (2002) (FJN). The results of our discretionary accruals tests differ from FJN's when we adjust discretionary current accruals for firm performance. In our earnings benchmark tests, in contrast to FJN we find no statistically significant association between firms meeting analyst forecasts and auditor fees. Our market reaction tests also provide different results than those reported by FJN. Overall, our study indicates that FJN's results are sensitive to research design choices, and we find no systematic evidence supporting their claim that auditors violate their independence as a result of clients purchasing relatively more nonaudit services.