between conditional conservatism, institutional quality, and Big 4 audits. We hypothesize and find that the degree of … conditional conservatism is higher in countries with better institutional quality. In contrast to popular belief, we provide … evidence that Big 4 audits are not associated with the degree of conditional conservatism. Finally, we show that reporting …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … between 2001 and 2008. The main findings are that: (1) the decrease in conditional conservatism (as proxied by the asymmetric … 4-audited companies; (2) correlatively, unconditional conservatism is higher under IFRS in the presence of a Big 4 …

This paper examines the impact of accounting conservatism and auditing conservatism on earnings quality. Four proxies … the interplay between accounting conservatism, auditing conservatism and earnings quality. The result reveals a positive … and significant effect of auditing conservatism on earnings quality but no significant effect of accounting conservatism …

We examine the effect of auditor conservatism on corporate innovation. We hypothesize that, because conservative … increased auditor conservatism on corporate innovation is more pronounced when the client firms are under greater equity- and …