This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm …-level. At the market-level, law and institutional factors explain conservatism, while at the firm-level contracting is the … driver. We predict and observe that while both levels jointly affect conservatism, it is firm-level factors that play a …

the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in … the interaction between JA and accounting conservatism moderates and strengthens the relationship between the CG index and … model portrays the interaction between JA and accounting conservatism as a moderator in the relationship between CG …