IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v22y1997i3-4p315-336.html
   My bibliography  Save this article

Identification of accounting firm alumni with their former firm: Antecedents and outcomes

Author

Listed:
  • Iyer, Venkataraman M.
  • Bamber, E. Michael
  • Barefield, Russell M.

Abstract

No abstract is available for this item.

Suggested Citation

  • Iyer, Venkataraman M. & Bamber, E. Michael & Barefield, Russell M., 1997. "Identification of accounting firm alumni with their former firm: Antecedents and outcomes," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 315-336.
  • Handle: RePEc:eee:aosoci:v:22:y:1997:i:3-4:p:315-336
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361-3682(96)00018-9
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Fogarty, Timothy J., 1992. "Organizational socialization in accounting firms: A theoretical framework and agenda for future research," Accounting, Organizations and Society, Elsevier, vol. 17(2), pages 129-149, February.
    2. Ferris, Kenneth R., 1981. "Organizational commitment and performance in a professional accounting firm," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 317-325, October.
    3. Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer;The Psychometric Society, vol. 16(3), pages 297-334, September.
    4. Dillard, Jesse F. & Ferris, Kenneth R., 1979. "Sources of professional staff turnover in public accounting firms: Some further evidence," Accounting, Organizations and Society, Elsevier, vol. 4(3), pages 179-186, May.
    5. Bullen, Maria Lombardi & Flamholtz, Eric G., 1985. "A theoretical and empirical investigation of job satisfaction and intended turnover in the large CPA firm," Accounting, Organizations and Society, Elsevier, vol. 10(3), pages 287-302, July.
    6. Scandura, T. A. & Viator, R. E., 1994. "Mentoring in public accounting firms: An analysis of mentor-protege relationships, mentorship functions, and protege turnover intentions," Accounting, Organizations and Society, Elsevier, vol. 19(8), pages 717-734, November.
    7. Waller, Ws, 1985. "Self-Selection And The Probability Of Quitting - A Contracting Approach To Employee Turnover In Public Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 817-828.
    8. Libby, Robert & Tan, Hun-Tong, 1994. "Modeling the determinants of audit expertise," Accounting, Organizations and Society, Elsevier, vol. 19(8), pages 701-716, November.
    9. Dirsmith, Mark W. & Covaleski, Mark A., 1985. "Informal communications, nonformal communications and mentoring in public accounting firms," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 149-169, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Laurence Daoust & Bertrand Malsch, 2020. "When the Client Is A Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1333-1369, September.
    2. Palmer, Adrian & Koenig-Lewis, Nicole & Asaad, Yousra, 2016. "Brand identification in higher education: A conditional process analysis," Journal of Business Research, Elsevier, vol. 69(8), pages 3033-3040.
    3. Stefan Hoffmann & Stefan Müller, 2008. "Intention postgradualer Bindung: Warum Studenten der Wirtschaftswissenschaften nach dem Examen dem Alumniverein beitreten wollen," Schmalenbach Journal of Business Research, Springer, vol. 60(6), pages 570-600, September.
    4. Davina Vora & Tatiana Kostova & Kendall Roth, 2007. "Roles of subsidiary managers in multinational corporations: The effect of dual organizational identification," Management International Review, Springer, vol. 47(4), pages 595-620, October.
    5. Alice Garcia-Falières & Olivier Herrbach, 2015. "Organizational and Professional Identification in Audit Firms: An Affective Approach," Journal of Business Ethics, Springer, vol. 132(4), pages 753-763, December.
    6. Jones, Joanne & MacTavish, Carolyn & Schultz, Wendy, 2019. "The effect of gender and firm identification on auditor pre-negotiation judgments," Advances in accounting, Elsevier, vol. 44(C), pages 49-57.
    7. Hoyer, Patrizia, 2016. "Making space for ambiguity: Rethinking organizational identification from a career perspective," Scandinavian Journal of Management, Elsevier, vol. 32(3), pages 166-177.
    8. Svanberg, Jan & Öhman, Peter, 2015. "Auditors' identification with their clients: Effects on audit quality," The British Accounting Review, Elsevier, vol. 47(4), pages 395-408.
    9. Danielle E. Warren & Miguel Alzola, 2009. "Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity," Group Decision and Negotiation, Springer, vol. 18(1), pages 41-56, January.
    10. Rosinta Hotmaida Febrianti Purba, 2018. "Impact Evaluation of Indonesia Conditional Cash Transfer Program (BSM) on Student Achievement," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 4, January -.
    11. Obermire, Kara M. & Cohen, Jeffrey R. & Zehms, Karla M., 2021. "Audit committee members’ professional identities: Evidence from the field," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    12. 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.
    13. Yoshiaki Takao, 2016. "Effects of Organizational Identifications on Supportive Behavior toward Former Organizations," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 1-80, September.
    14. Ilias G. Basioudis, 2007. "Auditor's Engagement Risk and Audit Fees: The Role of Audit Firm Alumni," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(9‐10), pages 1393-1422, November.
    15. Clive S. Lennox & Chul W. Park, 2007. "Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 235-258, March.
    16. Nouri, Hossein & Parker, Robert J., 2013. "Career growth opportunities and employee turnover intentions in public accounting firms," The British Accounting Review, Elsevier, vol. 45(2), pages 138-148.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Viator, Ralph E., 2001. "The association of formal and informal public accounting mentoring with role stress and related job outcomes," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 73-93, January.
    2. Covaleski, Mark A. & Earley, Christine E. & Zehms, Karla M., 2021. "The lived reality of public accounting interns," Journal of Accounting Education, Elsevier, vol. 56(C).
    3. C. Allen Clabaugh & Gary S. Monroe & Geoffrey N. Soutar, 2000. "Supervisory Factors Affecting Job Satisfaction in Public Accounting Firms," Australian Accounting Review, CPA Australia, vol. 10(20), pages 65-72, March.
    4. Claire Garnier, 2017. "Comment devient-on associé d'audit ? Le fonctionnement des réseaux informels de promotion dans les cabinets Big 4 en France," Post-Print hal-01907518, HAL.
    5. Dirsmith, Mark W. & Heian, James B. & Covaleski, Mark A., 1997. "Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 1-27, January.
    6. Pernilla Broberg & Torbjörn Tagesson & Daniela Argento & Niclas Gyllengahm & Ola Mårtensson, 2017. "Explaining the influence of time budget pressure on audit quality in Sweden," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 331-350, June.
    7. Beau, Pauline & Jerman, Lambert, 2022. "Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    8. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    9. Christopher C.A. Chan & Gary S. Monroe & Juliana Ng & Rebecca Chyi Woan Tan, 2008. "Effects of Employee Support on Junior Accountants' Job Attitudes and Intention to Quit," Australian Accounting Review, CPA Australia, vol. 18(2), pages 149-162, June.
    10. Claire Garnier, 2018. "L'associé est-il un auditeur comme les autres ? La construction de l'identité de l'associé dans les cabinets Big 4 en France," Post-Print hal-01907933, HAL.
    11. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    12. R. Drew Sellers & Timothy J. Fogarty, 2010. "The making of accountants: the continuing influence of early career experiences," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(7), pages 701-719, July.
    13. Martin Kornberger & Lise Justesen & Jan Mouritsen, 2011. "“When you make manager, we put a big mountain in front of you” : An ethnography of managers in a Big 4 Accounting Firm," Post-Print hal-02276736, HAL.
    14. Yvonne Stedham & Jeanne H. Yamamura & Dennis Taylor & Morton Nelson, 2002. "Organisational Factors and Dimensions of Satisfaction:A Comparative Study of Accountants in Australia and the US," Australian Accounting Review, CPA Australia, vol. 12(28), pages 32-40, November.
    15. Diaz, Michelle Chandler & Loraas, Tina M. & Apostolou, Barbara, 2017. "How do mentoring rewards influence experienced auditors?," The British Accounting Review, Elsevier, vol. 49(6), pages 594-607.
    16. Halil Paino & Malcolm Smith & Zubaidah Ismail, 2012. "Auditor acceptance of dysfunctional behaviour," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(1), pages 37-55, May.
    17. Viator, Ralph E. & Pasewark, William R., 2005. "Mentorship separation tension in the accounting profession: the consequences of delayed structural separation," Accounting, Organizations and Society, Elsevier, vol. 30(4), pages 371-387, May.
    18. Viator, R. E., 2001. "An examination of African Americans' access to public accounting mentors: perceived barriers and intentions to leave," Accounting, Organizations and Society, Elsevier, vol. 26(6), pages 541-561, August.
    19. Kornberger, Martin & Justesen, Lise & Mouritsen, Jan, 2011. "“When you make manager, we put a big mountain in front of you”: An ethnography of managers in a Big 4 Accounting Firm," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 514-533.
    20. Burrows, Geoff & Black, Christopher, 1998. "Profit sharing in Australian Big 6 accounting firms: An exploratory study," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 517-530.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:22:y:1997:i:3-4:p:315-336. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.