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 …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …