Purpose This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market. Design/methodology/approach The research is based on in-depth, semistructured interviews with partners of the...

Purpose The purpose of this paper is to analyze the causality between job mobility status, occupational career and wage growth. First, it will be verified whether the type of job-to-job mobility has some influence on the occupational mobility and, second, whether the type of occupational change...