The study looked at whether auditors in New Zealand are influenced by providing extra services to the companies they audit, affecting their independence in making fair judgments. By examining data from 2011, they found that, for publicly listed companies, there was no apparent loss of independence when auditors offered extra services in terms of audit fees or how long the auditors had been working with the companies. However, there was some evidence suggesting auditors might compromise their independence when expressing their opinions on the audits' outcomes.