During the 1982-1988 window, the literature foregrounded the potential for non-audit services to influence audit independence and pricing. Empirical work began to reveal how the mix of services offered by large firms could coincide with changes in audit fees and perceptions of independence, catalyzing regulatory debates and policy discussions. Researchers also concentrated on how audit firm size relates to pricing, generating a growing body of work on market power, scale effects, and pricing structures within the audit market. Methodological approaches favored robust data analysis, including regression techniques and cross-sectional and panel comparisons, to disentangle the effects of service mix and firm size on pricing and perceived independence. Collectively, the period shows a shift toward tying governance considerations to market structure and pricing dynamics, creating a unifying lens for subsequent auditing research.