Allies in the Break Room: The Effect of Accounting Alumni on Auditor Choice and the Hiring Agenda

Bird, Andrew; Ho, Nam; Ruchti, Thomas G.

doi:10.2139/ssrn.2676412

SSRN Journal

2016

DOI: 10.2139/ssrn.2676412

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Allies in the Break Room: The Effect of Accounting Alumni on Auditor Choice and the Hiring Agenda

Andrew Bird

Nam Ho

Thomas G. Ruchti

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Cited by 2 publications

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“…See, for example,Lennox (2005),Lennox and Park (2007),Cohen, Krishnamoorthy, and Wright (2010),Dhaliwal, Lamoreaux, Lennox, and Mauler (2015),Bird, Ho, and Ruchti (2018), andLennox and Yu (2018).…”

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confidence: 99%

Big 4 Alumni's Attitudes and Behavior Toward their Former Firm

Cannon¹,

Herda

Puffer³

2019

Current Issues in Auditing

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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.

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mentioning

confidence: 99%

Big 4 Alumni's Attitudes and Behavior Toward their Former Firm

Cannon¹,

Herda

Puffer³

2019

Current Issues in Auditing

View full text Add to dashboard Cite

show abstract

Local Competition and Auditorss Use of Non-Audit Services

2017

SSRN Journal

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Allies in the Break Room: The Effect of Accounting Alumni on Auditor Choice and the Hiring Agenda

Cited by 2 publications

References 50 publications

Big 4 Alumni's Attitudes and Behavior Toward their Former Firm

Big 4 Alumni's Attitudes and Behavior Toward their Former Firm

Local Competition and Auditorss Use of Non-Audit Services

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