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ACCOUNTING HORIZONS, ISSN 0888-7993, 09/2019, Volume 33, Issue 3, pp. 25 - 41
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... 
post-employment citizenship | TURNOVER | ORGANIZATIONAL JUSTICE | BEHAVIOR | PERFORMANCE | FIRM ALUMNI | organizational commitment | MODEL | IDENTIFICATION | Big 4 alumni | SOCIAL-EXCHANGE | ATTITUDES | social exchange theory | BUSINESS, FINANCE | auditor selection | COMMITMENT | Citizenship | Social networks | Fraternities & sororities | Employment | Alumni | Big Four accounting firms
Journal Article
ACCOUNTING HORIZONS, ISSN 0888-7993, 03/2018, Volume 32, Issue 1, pp. 53 - 63
Regulators consider lack of professional skepticism to be a major cause of audit deficiencies and are concerned that auditors are more willing to accommodate... 
MANAGEMENT | source credibility | skepticism | ADVICE | independence | IDENTIFICATION | alumni threat | BUSINESS, FINANCE | DECISION-MAKING | AUDITOR INDEPENDENCE | FAIRNESS | CONFLICTS-OF-INTEREST | CLIENTS | Autonomy (Psychology) | Practice | Influence | Skepticism | Auditors | Ethical aspects
Journal Article
Accounting Horizons, ISSN 0888-7993, 03/2018, Volume 32, Issue 1, p. 53
Regulators consider lack of professional skepticism to be a major cause of audit deficiencies and are concerned that auditors are more willing to accommodate... 
Studies | Chief financial officers | Audit engagements | Auditors opinions | Big Four accounting firms | Accounting firms | Influence | Alumni
Journal Article
Accounting Review, ISSN 0001-4826, 03/2018, Volume 93, Issue 2, pp. 97 - 115
Journal Article
The Accounting Review, ISSN 0001-4826, 03/2018, Volume 93, Issue 2, p. 97
Concerns over “revolving door” practices of companies hiring directly from their external auditor led to a Sarbanes-Oxley Act provision mandating a one-year... 
Studies | Public Company Accounting Reform & Investor Protection Act 2002-US | Internal controls | Auditors | Judgment
Journal Article
Journal of Business Finance & Accounting, ISSN 0306-686X, 11/2007, Volume 34, Issue 9‐10, pp. 1393 - 1422
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 2015, Volume 32, Issue 2, pp. 575 - 607
This study investigates the influence of management over auditor selection decisions during a period in which audit committees have "direct responsibility" for... 
BUSINESS, FINANCE | QUALITY | EXPERTISE | EARNINGS SURPRISES | COMMITTEE CHARACTERISTICS | FIRM ALUMNI | ACCRUALS | CORPORATE GOVERNANCE | SPECIALIZATION | NONAUDIT SERVICE FEES | ASSOCIATION | Auditors
Journal Article
AUDITING-A JOURNAL OF PRACTICE & THEORY, ISSN 0278-0380, 08/2019, Volume 38, Issue 3, pp. 95 - 119
Researchers and practitioners have expressed the need to understand better the interactions between audit committees and auditors and how these interactions... 
audit firm | audit committee | MATTER | EXPERTISE | DETERMINANTS | FIRM ALUMNI | former audit partners | DISMISSALS | social identity theory | BUSINESS, FINANCE | audit firm dismissals | audit quality | ASSOCIATION | INSIGHTS
Journal Article
ACCOUNTING HORIZONS, ISSN 0888-7993, 12/2018, Volume 32, Issue 4, pp. 133 - 146
SYNOPSIS: Due to the unique nature of their position, internal auditors often experience organizational-professional conflict (OPC). It is important to... 
OBJECTIVITY | METAANALYSIS | organizational identification | MODEL | IDENTIFICATION | internal audit | professional identification | BUSINESS, FINANCE | IMPACT | CONSEQUENCES | WORK | organizational-professional conflict | STRESS | RELIANCE | ALUMNI | Organizational behavior | Employee involvement | Conflict management | Internal auditing | Internal auditors
Journal Article
Accounting and Business Research, ISSN 0001-4788, 2017, Volume 47, Issue 7, pp. 752 - 779
This study investigates whether an ex-auditor's employment with an audit client impairs nonprofessional investors' perceptions of auditor independence, and... 
Audit firm alumni | Auditor independence | Cooling-off | Revolving door | cooling-off | revolving door | EARNINGS MANAGEMENT | INFORMATION | ACCRUALS | audit firm alumni | ANALYSTS REACTIONS | PARTNERS | BUSINESS, FINANCE | DECISIONS | auditor independence | DISCLOSURES | EMPLOYMENT | JUDGMENTS | CLIENTS
Journal Article
International Journal of Auditing, ISSN 1090-6738, 11/2018, Volume 22, Issue 3, pp. 464 - 485
This study analyzes the underexplored research area of audit revolving door (ARD). The analytical framework categorized the reviewed articles by author and... 
employment of ex‐auditor | structured literature review | Audit revolving door | audit firm alumni/affiliation | former auditor | employment of ex-auditor | Auditors | Analysis | Business schools | Qualitative research
Journal Article
The Accounting Review, ISSN 0001-4826, 1/2013, Volume 88, Issue 1, pp. 297 - 326
Journal Article
Accounting and Business Research, ISSN 0001-4788, 06/2013, Volume 43, Issue 3, pp. 205 - 224
The role of auditors is to add credibility to financial information and to reduce the risk of management manipulation or concealment. It is vital that auditors... 
audit firm alumni | audit risks | auditor independence | BUSINESS, FINANCE | SERVICES | BEHAVIOR | GENDER-DIFFERENCES | Practice | Investors | Auditors | Beliefs, opinions and attitudes
Journal Article
Asia-Pacific Journal of Accounting & Economics, ISSN 1608-1625, 10/2017, Volume 24, Issue 3-4, pp. 440 - 463
The objective of this paper is to investigate whether and how the social ties between individual auditors and client chief executive officers (CEOs)/chief... 
Client executives | social ties | audit quality | individual auditors | SMALL WORLD | PARTNER TENURE | ACCRUAL ESTIMATION ERRORS | EARNINGS MANAGEMENT | FIRM ALUMNI | BIG 4 | BUSINESS, FINANCE | INDEPENDENCE | RESTATEMENTS | OFFICE SIZE | DISCRETIONARY ACCRUALS | ECONOMICS
Journal Article
Managerial Auditing Journal, ISSN 0268-6902, 09/2011, Volume 26, Issue 8, pp. 656 - 671
Purpose - The purpose of this paper is to examine the potential impact of two affiliation factors, as encapsulated by the chief financial officer's (CFO) prior... 
Alumni effect | Auditor independence | Chief financial officers | Prior employment background | Professional skepticism | Auditors | Studies | Economic reform | Cooling | Employment | Accountant independence | Perceptions | Regulation | Research | Behavior | Personal relationships
Journal Article
Executive Appointments Monitor Worldwide, 11/2018
Newspaper Article
Executive Appointments Monitor Worldwide, 11/2018
Newspaper Article
The New Nation (Dhaka, Bangladesh), ISSN 1563-9290, 07/2018
Newspaper Article
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