Non-Audit Services: Let an Informed Market Decide

Arruñada, Benito (1998), “Non-Audit Services: Let an Informed Market Decide,” Accountancy, April, 63.

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.