This technical paper, Preload and Drag Effects Due to Torque Applied to Spindle Nuts on Tractor-Trailer Wheel End Systems, discusses the relationship of tapered roller bearing adjustment with respect to values of bearing preload force and rotational resistance caused by varying amounts of spindle nut installation torque.
It comes from a research study done by Rather Engineering, P.C. - a company that provides engineering consulting services for the commercial highway transportation industry.