Overseas experience exerts a certain impact on corporate accounting and auditing behavior， but the question on how overseas returnee executives affect auditor selection has not attracted much attention in the field of auditing. Basing on this， this paper chooses A-share listed companies in China’s capital market from 2010 to 2016 as a sample， and finds that： 1） Returnee executives are more inclined to choose the international “Big 4”; 2） when agency costs increase， returnees executives tend to choose the “Big 4” more strongly; and 3） returnee executives in state-owned enterprises have a stronger motivation to choose the “Big 4”. The above results show that returnee executives are important external factors of auditor choice， and there are some differences under the different agency environment. In further supplementary tests， the returnee executives’ influence on agency costs and corporate value through auditor selection confirms that agency cost is the driving force for the returnee executives to choose the international “Big 4”.