The research looked into how independent auditors are during negotiations with clients about financial reports in Taiwan. They found that when auditors provide non-audit services to clients, it can affect their independence and make clients more likely to agree with them on financial issues. However, if the auditor has been working with the client for a long time, these non-audit services do not weaken the auditor's ability to push back against client pressure. Interestingly, having a Big 5 auditor does not make clients more likely to agree on financial matters, but clients tend to agree more with auditors known as industry specialists.