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Audit quality is considered as an essential factor affecting the reliability of financial information. The aim of this study is to assess the effects of audit firm characteristics, including audit reputation, audit fees and audit firm size, on audit quality. A sample of 192 companies listed on Hanoi and Ho Chi Minh Stock Exchange for the period of 2006-2014 was selected. Multiple regression was used to analyze the data. The findings show that Big 4 auditors in Vietnam provide high audit quality than non-Big 4 auditors. Interestingly, in Vietnam context, except for the audit firms in the Big 4 group, the findings suggest that smaller audit firms provide better audit quality. Additionally, the results reveal that the more audit fees the auditors receive, the lower audit quality they provide. The critical role of audit quality has attracted significantly scholarly attention, however, prior studies have mainly focused on firms in developed countries. Little is known about audit quality in an emerging economy context such as Vietnam. This study adds to the limited number of studies on audit quality of listed companies in emerging economies.

This paper reports the findings of a study that investigates the factors affecting the re‐entry and readjustment process of returnee government scholars in Vietnam. These returnee scholars were originally sent overseas to study as part of changes introduced by the Vietnamese government to develop its domestic talent pool. Using the perspective of home country embeddedness, we find that career and community embeddedness factors, together with readjustment factors, have an effect on returnee scholars’ career and life satisfaction in their home country. These factors subsequently affected their intention to stay or re‐expatriate. The study contributes to public sector change management theory by examining factors affecting the re‐entry process of returnees within an emerging transition economy. It also adds to the limited studies on understanding and managing the re‐entry processes and state‐led diaspora strategies among returnee government scholars from emerging transition economies and their effectiveness.

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