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

2019 ◽  
Vol 14 (1) ◽  
pp. P10-P15
Author(s):  
Nathan H. Cannon ◽  
David N. Herda ◽  
Thomas M. Puffer
Keyword(s):  
Social Exchange ◽  
Social Exchange Theory ◽  
Exchange Theory ◽  
Factors Associated ◽  
Big 4 ◽  
Audit Firms ◽  
Firm Commitment ◽  
And Behavior ◽  
Attitudes And Behavior ◽  
Practical Implications

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.

Colleagues for Life? Post-Employment Citizenship among Big 4 Alumni

2019 ◽  
Vol 33 (3) ◽  
pp. 25-41 ◽  
Author(s):  
Nathan H. Cannon ◽  
David N. Herda ◽  
Thomas M. Puffer
Keyword(s):  
Social Exchange ◽  
Social Exchange Theory ◽  
Citizenship Behavior ◽  
Public Accounting ◽  
Factors Associated ◽  
Big 4 ◽  
Firm Commitment ◽  
Underlying Mechanisms

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.

The opportunity model of organizational commitment

2017 ◽  
Vol 38 (2) ◽  
pp. 259-273 ◽  
Author(s):  
Elif Cicekli ◽  
Hayat Kabasakal
Keyword(s):  
Organizational Commitment ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
Exchange Theory ◽  
Multiple Sources ◽  
Content Type ◽  
Job Opportunities ◽  
Using Data ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to determine the relationships between promotion, development, and recognition opportunities at work and organizational commitment, and whether these relationships are moderated by the job opportunities employees have in other organizations. Design/methodology/approach An opportunity model of organizational commitment is developed based on social exchange theory and several streams of opportunity research. Factor analyses and hierarchical multiple regression analyses are carried out to test the hypotheses using data from 550 white-collar employees. Findings The results of the analyses show that opportunities for development and recognition are predictors of organizational commitment, that job opportunities employees have in other organizations negatively moderate the relationship between recognition opportunity at work and organizational commitment, and that promotion opportunity does not predict organizational commitment. Research limitations/implications Future researchers could study the issue in the context of other cultures using data from multiple sources. Practical implications Employers who seek to increase their employees’ organizational commitment are advised to divert their energies from struggling to create promotion opportunities for their employees to creating opportunities for development and recognition. Originality/value The study explores the under-researched concept of opportunity at work and connects several streams of opportunity research by drawing on social exchange theory as a theoretical framework. The model is the first to address the effects of opportunity and alternative opportunities on organizational commitment.

Auditors’ judgment subordination and the theory of planned behavior

2020 ◽  
Vol 35 (8) ◽  
pp. 1189-1211
Author(s):  
Dominic Cyr ◽  
Sylvie Héroux ◽  
Richard Fontaine
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Design Methodology ◽  
Cash Flows ◽  
Content Type ◽  
Audit Firm ◽  
Factors Associated ◽  
Big 4 ◽  
Audit Firms ◽  
Practical Implications

Purpose The purpose of this paper is to examine circumstances under which auditors subordinate their judgment. More specifically, the authors investigate factors associated with auditors’ propensity to accept client-preferred accounting methods that conform to accounting standards but do not faithfully represent the entity’s financial position, financial performance and cash flows. Design/methodology/approach Based on the theory of planned behavior (TPB), the authors developed a survey that was sent to auditors at a non-Big 4 audit firm. Findings Main results suggest that auditors tend to agree with a client’s preferred accounting method when they anticipate little fallout from this decision, they believe they can easily justify the method, and they perceive that colleagues, shareholders and creditors would also agree with the decision. Practical implications Results benefit auditing standard setters and regulators and are relevant for accounting institutes and audit firms because practitioners can learn about circumstances under which auditors subordinate their judgment. Originality/value This study contributes to the audit literature by using the TPB to identify factors associated with auditors’ judgment subordination. In addition, it applies the TPB in a context where a client-preferred accounting method is considered acceptable but is not the most appropriate in light of the audited entity’s specific circumstances.

Exploring the Influence of Rewards on Attitudes Towards Knowledge Sharing

2011 ◽  
pp. 220-237 ◽  
Author(s):  
Gee Woo (Gilbert) Bock ◽  
Young-Gul Kim
Keyword(s):  
Knowledge Sharing ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
Organizational Context ◽  
Reasoned Action ◽  
Exchange Theory ◽  
Positive Attitudes ◽  
The Social ◽  
Motivating Factor ◽  
And Behavior

This study theoretically examines and empirically tests factors expected to affect an individual’s knowledge sharing attitudes, intention and behavior in an organizational context. The research model is constructed based on the economic exchange theory, the social exchange theory, the self-efficacy theory and the theory of reasoned action. Results from the field survey of 467 employees of four large and government-invested organizations show that ‘anticipated reciprocal relationships’ and ‘perceived personal contribution to the organization’ are the major determinants of the individual’s attitudes towards knowledge sharing. ‘Anticipated extrinsic rewards,’ believed by many as the most important motivating factor for knowledge sharing, are not significantly related to the attitudes towards knowledge sharing. As expected, positive attitudes towards knowledge sharing are found to lead to a positive intention to share knowledge and, finally, to actual knowledge sharing behaviors.

Transformational Leadership and Employees' Feedback Seeking: The Mediating Role of Trust In Leader

2016 ◽  
Vol 44 (7) ◽  
pp. 1201-1208 ◽  
Author(s):  
Bin Wang ◽  
Jing Qian ◽  
Ruili Ou ◽  
Chuying Huang ◽  
Bei Xu ◽  
...  
Keyword(s):  
Transformational Leadership ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
High Technology ◽  
Exchange Theory ◽  
Feedback Seeking ◽  
Mediating Role ◽  
Practical Implications ◽  
Trust In Leader

Drawing on social exchange theory, we examined the role of transformational leadership in promoting employees' feedback seeking within the dynamics of leader–follower relationships. We used data from a survey of 205 supervisor–subordinate dyads in a high-technology communications company in China. Results showed that transformational leadership was positively related to employees' feedback seeking. In addition, trust in leader mediated this relationship. Theoretical and practical implications for leadership are discussed.

scholarly journals When Emotional Intelligence Affects Peoples’ Perception of Trustworthiness

2015 ◽  
Vol 8 (1) ◽  
pp. 160-170
Author(s):  
Wing Shing Lee ◽  
Marcus Selart
Keyword(s):  
Emotional Intelligence ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
Exchange Theory ◽  
The Other ◽  
Additional Information ◽  
Other Hand ◽  
Affect Infusion Model ◽  
Practical Implications

By adopting social exchange theory and the affect-infusion-model, the hypothesis is made that emotional intelligence (EI) will have an impact on three perceptions of trustworthiness – ability, integrity and benevolence – at the beginning of a relationship. It was also hypothesized that additional information would gradually displace EI in forming the above perceptions. The results reveal that EI initially does not contribute to any of the perceptions of trustworthiness. As more information is revealed EI has an impact on the perception of benevolence, but not on the perceptions of ability and integrity. This impact was observed to be negative when the nature of the information was negative. On the other hand, information alone was shown to have a significant impact on the perceptions of ability and integrity, but not on the perception of benevolence. Theoretical and practical implications of the findings are addressed.

Tourism, ecotourism and sport tourism: the framework for certification

2016 ◽  
Vol 34 (2) ◽  
pp. 236-255 ◽  
Author(s):  
Satyendra Singh ◽  
Tapas R. Dash ◽  
Irina Vashko
Keyword(s):  
Social Exchange ◽  
Design Methodology ◽  
Social Exchange Theory ◽  
Two Dimensions ◽  
Exchange Theory ◽  
Sport Tourism ◽  
Content Type ◽  
The Social ◽  
Sport Events ◽  
Practical Implications

Purpose – The purpose of this paper is to develop a framework for identifying the need for ecotourism certification within ecotourism and sport tourism (EST) by discussing the overlapping characteristics on the dimensions of EST. Design/methodology/approach – Qualitatively, the Social Exchange Theory was used to discover segments of tourists based on the two dimensions: EST. Findings – The findings discovered four strategic segments (namely; vacation, green, action oriented and active tourists), their related activities, and the level of need for eco certification. Practical implications – EST activities offer a unique opportunity for tourism managers to positively influence conservation in and around communities, protected areas and sport events. Applying and implementing a global eco certification is paramount to attract tourists and enhance credibility of sport tourism. Originality/value – Identification of the four tourists segments and their relative need for certification is the novelty of the study. The labels of the identified tourist segments are: vacation tourist (low on ecotourism and low on sport tourism); green tourist (high on ecotourism and low on sport tourism); action-oriented tourist (high on ecotourism and high on sport tourism); and active tourist (low on ecotourism and high on sport tourism). The certification needs for green and action-oriented tourists are HIGH, for active tourist is MEDIUM, and for vacation tourist is LOW.

Social movements and exchanges: Sketch of a theory

2021 ◽  
pp. 104346312110351
Author(s):  
Nicolás M Somma
Keyword(s):  
Social Movements ◽  
Social Movement ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
Strategic Behavior ◽  
Exchange Theory ◽  
Voluntary Organizations ◽  
Strategic Choices ◽  
Homo Economicus ◽  
Political Leverage

Using social exchange theory, this article presents a new theory for understanding the strategic choices made by social movement leaders—the “movement exchanges” theory. It looks at how leaders engage in exchanges of valued rewards with constituencies, institutional political players, bystander publics, and voluntary organizations. Leaders receive from these players important rewards (like committed activists, political leverage, and resources) for achieving movement goals. In turn, leaders make strategic choices (expressed in frames, tactics, targets, and claims) that other players find rewarding, favoring persistent exchanges across time. By considering movements’ simultaneous exchanges with several players, the theory makes sense of choices that remain puzzling for major movement theories. It also blends strategic behavior with culture (in the form of utopias, ideology, and emotions) but does not require the maximizing assumption of the homo economicus. I use the case of the contemporary Chilean student movement to illustrate the theory.

Conversation at Work

2016 ◽  
Vol 44 (2) ◽  
pp. 177-197 ◽  
Author(s):  
Guowei Jian ◽  
Francis Dalisay
Keyword(s):  
Social Exchange ◽  
Social Exchange Theory ◽  
Online Survey ◽  
Organizational Outcomes ◽  
Potential Interaction ◽  
Exchange Theory ◽  
Leader Member Exchange ◽  
Member Exchange ◽  
Communication Frequency ◽  
Using Data

Although research has made significant gains in understanding the constitutive nature of conversation in the process of organizing, its predictive effects on organizational outcomes are still uncertain. To contribute in this direction, based on social exchange theory and leader-member exchange (LMX) research, this study examined the predictive effects of leader-member conversational quality (LMCQ) on employee organizational commitment (OC), and the potential interaction effects of LMCQ with LMX quality. Using data from an online survey, this study found that above and beyond communication frequency and other control variables, LMCQ is significantly associated with employee OC. More interestingly, the effects of LMCQ vary based on the level of LMX quality. These findings have significant implications at both theoretical and practical levels.

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