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

Abstract

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.

Investigating the Relationship between Organizational Climate and Service Performance: The Role of Work Passion and Leader-Member Exchange

“…This improves WP since it brings about a favorable climate workplace. It is identified in previous studies that employees with more favorable attitudes had a strong positive relationship with outcome variables as compared to those with unfavorable attitudes (Cannon, Herda, & Puffer, 2019). For example, employees' attitudes are to be assessed by their work passion towards their assigned job and role in an organization (Permarupan et al, 2013).…”