The global financial crisis in 2008 increased the number of business failures in the U.S. as well as in China. The Chinese economy has also been affected by the recent global financial crisis given the fact that the Chinese economy depends heavily on international trade. Our study tries to find...

Purpose: The purpose of this paper is to examine whether the presence of returnees serving on the audit committee affects auditor choice in emerging markets. Design/methodology/approach: Using a logistic model, this study tests the relationship between the presence of returnees in the audit...