SYNOPSIS Using a sample of 2,533 Big 4 alumni, we examine factors associated with alumni's proclivity to benefit their former firm (post-employment citizenship). Based on social exchange theory, we predict and find that alumni who perceive their firm treated them fairly and adequately supported them during their time with the firm are more inclined to engage in post-employment citizenship. We provide theoretical and practical contributions to the literature by also investigating the role of post-employment experiences on alumni's commitment to the firm and citizenship behavior. Although we predict and find that firm commitment decreases after individuals exit the firm, we find that formal and informal alumni outreach activities appear to help mitigate this decline. Although most prior research on public accounting alumni models “alumni affiliation” as a binary trait, we illustrate that the nature and quality of alumni affiliation is variable and identify some of the underlying mechanisms influencing alumni behavior.

SUMMARY This article summarizes a recently published academic study (Cannon, Herda, and Puffer 2019) that examines factors associated with Big 4 alumni's proclivity to benefit their former firm by recommending the firm to others as a potential service provider or employer (i.e., post-employment citizenship). Based on social exchange theory, our study predicts and finds that alumni who perceive their firm treated them fairly and supported them during their time with the firm are more committed to the firm, and therefore more likely to engage in post-employment citizenship. Although we find that firm commitment decreases after individuals exit the firm, our results suggest that the firm's alumni outreach efforts (both formal and informal) can help soften this decline. Practical implications for audit firms are discussed.