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The effects of organizational fairness and commitment on the extent of benefits big four alumni provide their former firm

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  • Herda, David N.
  • Lavelle, James J.

Abstract

In this paper, we examine why some Big Four alumni more than others choose to benefit their former firm (post-employment citizenship). Grounded in social exchange theory, we find that organizational fairness predicts perceived organizational support, which in turn predicts organizational commitment. Organizational commitment predicts post-employment citizenship, and perceived organizational support and organizational commitment partially mediate the positive relationship between organizational fairness and post-employment citizenship. The contributions, limitations, and practical implications of these findings are discussed.

Suggested Citation

  • Herda, David N. & Lavelle, James J., 2011. "The effects of organizational fairness and commitment on the extent of benefits big four alumni provide their former firm," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 156-166, April.
    • Handle: RePEc:eee:aosoci:v:36:y:2011:i:3:p:156-166
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    References listed on IDEAS

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    Cited by:

    1. Anna J. JOHNSON-SNYDER & Brenda L. KILLINGSWORTH, 2020. "Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 532-532.
    2. Maria Kostritsa & Inken Sittler, 2017. "The Impact of Social Norms, Trust, and Fairness on Voluntary Tax Compliance in Austria," Management, University of Primorska, Faculty of Management Koper, vol. 12(4), pages 333-353.
    3. Jimenez, Peggy & Iyer, Govind S., 2016. "Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance," Advances in accounting, Elsevier, vol. 34(C), pages 17-26.
    4. Daoust, Laurence & Malsch, Bertrand, 2019. "How ex-auditors remember their past: The transformation of audit experience into cultural memory," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.

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