In an article in Accounting and Business Researchers studied auditor lobbying on several proposed US accounting standards that affect banks and savings and loan associations. As part of this study, the authors investigated auditors' positions regarding proposed hypothesized that auditor would favor such proposed changed because their client manager would receive higher compensation salary, bonuses and so on when client earnings were report to be higher. Table 13.9 summarizes auditor and client positions in favor or opposed regarding proposed changes in accounting standards that would increase client firms reported earnings. Here the auditor and client positions are cross classified versus the size of the client