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.
