Economic reforms have brought about spectacular growth and vast improvements of people's living standards in China since 1978. In the meantime, unbalanced regional growth and income inequality have become two important concerns of future development. Most available studies on income distribution...

The extant literature provides little evidence on how individual auditors’ auditing styles and client management decisions develop over time. In this study, we investigate whether and how engagements with bankrupt clients (i.e., bankruptcy experiences) affect auditors’ behavior in their...