... Table continued Results Not supportive 230 C Pott et al Review of empirical research on rotation and non-audit services 231 earnings-response coefficients, when the level of non-audit services ... the position of the user, e g., professional investor, non-professional investor, or corporate board member, determines how the 13 Review of empirical research on rotation and non-audit services ... Overall non-audit service fees can impair auditor independence in appearance In comparison, research on independence in fact finds mixed results on impairment from non-audit services In particular,...