Interfirm Mobility: How Big 4 Firm Experience Impacts the Careers and Identity of Non-Big 4 Accounting Firm Partners.

• In Event: Audit Innovation and Experience

Abstract

Non-Big 4 accounting firms represent important participants in the audit market and are often compared to the Big 4 firms, yet details on how and why they are different from and yet similar to the more widely studied Big 4 firms remains largely unexplored. We use a multi-method approach and a theoretical framework drawn from institutional theory to investigate the organizational climates of Non-Big 4 firms vis-à-vis Big 4 firms. First, we administer an experiential questionnaire to Non-Big 4 partners with and without former Big 4 experience about their perceptions of various organizational aspects of how these firms operate. Second, we probe deeper on the organizational climates of these firms by conducting semi-structured interviews of Non-Big 4 firm partners with former Big 4 experience given their unique insights into the operations of both types of firms. Finally, we triangulate our data by gathering the perspectives of Big 4 firm partners. Our findings shed light on how and why internal and external institutional forces have shaped Non-Big 4 firms, thereby contributing to a deeper overall understanding of Non-Big 4 firms vis-à-vis Big 4 firms. Based on our findings, we provide suggestions for future research.

Authors

• Candice Hux, Northern Illinois University

• Aleksandra B Zimmerman, Florida State University

• Laurence Daoust, HEC Montreal