Benito Arruñada - Universitat Pompeu Fabra
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Liberalizing the Spanish labor market is not just a matter of efficiency but of fairness
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Non-Audit Services: Let an Informed Market Decide

Arruñada, Benito (1998), “Non-Audit Services: Let an Informed Market Decide,” Accountancy, April, 63.
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One of the crucial elements in any debate on the regulation of auditors is the effect providing non-audit services has on competition and quality. But regulation should help the market to decide by providing additional information —it should not prevent firms from achieving economies of scope.