Mandatory audit firm rotation has been researched for decades with resulting opposition as well as support. Research has mainly treated mandatory auditor rotation at the firm macro level. We submit the client relationship length is comprised of firm tenure and audit team continuity, or auditor familiarity. Increased tenure, at the interorganizational or firm level and interpersonal or individual level, has been shown to increase trust; and further, trust is positively related to employee voice, such as speaking up about fraud (whistleblowing). We conduct an experiment examining whether increased audit firm tenure and auditor familiarity leads to increased trust, which enhances the willingness to whistleblow. We find evidence that suggests auditor familiarity enhances trust, which, in turn, positively influences an employee's intentions to whistleblow. This has important implications for the profession and for future research exploring mandatory audit firm rotation; in particular, the need to include auditor familiarity as a construct.

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Purpose -The purpose of this study is to expand upon accounting literature that highlights the benefits of hardiness in the accounting environment. Accordingly, the relationship between hardiness and accounting task performance is investigated across two scenarios in the presence of conscientiousness, a well-documented predictor of performance (Barrick and Mount). Design/methodology/approach -Subjects completed a bank reconciliation task with either an immediate deadline or a non-immediate deadline. The personality traits were measured with scales from prior literature. Findings -The relationship between the commitment dimension of hardiness and task performance was positive and significant in the presence of the immediate deadline, but not the non-immediate deadline. Conversely, the conscientiousness-task performance relationship was positive and significant under the non-immediate deadline, but not the immediate deadline. Additional analysis revealed a significant association between commitment and detection of errors.Research limitations/implications -Since task performance was measured in relation to one task, the generalizability of the results is limited. However, the results imply that hardiness serves as a relevant variable in cognitive performance models. Practical implications -The hardiness trait appears to produce positive outcomes in the accounting environment. Accounting educators and firm leaders should understand how the trait is expressed and activated in order to train professionals on critical accounting and auditing tasks. Originality/value -This paper provides new evidence about the benefits of the hardy personality in accounting settings. Additionally, the results offer a basis for researchers to incorporate hardiness as an individual difference in studies on auditor performance.

This case is designed to help students develop research skills using the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (Codification or ASC). The case also helps develop students' abilities to analyze and recommend alternatives for a complex accounting issue, goodwill impairment, which is very relevant in today's business world. This case can be used in an undergraduate or graduate accounting class, either in groups of students or as an individual student project.