Regulation of provision of non-audit services (NAS) is premised on a belief that provision is potentially detrimental to auditors' actual or perceived independence. Simunic (1984) argues that such payments could lead to economic bonding between the audit firm and the auditee with a consequential...

The focus of the literature on the effect of job changes has been on the consequences of job destruction on the individual worker. In this paper we analyze the impact on the earnings distribution of both job creation and job destruction. We establish a link between job reallocation and the...