Non-Audit Services and Perceived Independence: Some New Evidence.
通过随机抽取100份公司代理声明，研究非审计服务对用户感知审计师独立性的影响，发现即使披露非审计服务，用户对审计师的信心仍然很高。
Abstract This paper examines auditor activity in the area of non-audit services, and its impact on users' perceptions of auditor independence. To examine actual current activity, the authors present summary findings from a random sample of 100 corporate proxy statements. (ASR #250 recently mandated disclosure of any significant non-audit engagement of the principal auditor in these statements.) Subsequent queries of both relatively sophisticated and relatively naive users, after exposure to ASR #250 type disclosures, suggested high confidence in the auditor persists across a wide variety of services.