Electoral accountability is typically identified with retrospective economic voting even though it is widely recognized that explaining electors’ assignment of responsibility also implies considering issues other than the economy. Recently, scholars have also stressed the role of election quality in contributing to democratic legitimacy of elected authorities. In this perspective, electoral integrity as a valence issue would influence voters’ behaviour, structuring attitudes about accountability in substantial ways. This effect would also be moderated by individual- and country-level factors. I test these assumptions in 23 countries worldwide using a multilevel analysis of data from the sixth wave of the World Values Survey. Results indicate that the strength of the link between perceptions of electoral integrity and vote for the incumbent seems to be affected by individual characteristics such as partisanship, while it is also moderated by specific contextual characteristics such as government clarity of responsibility and pluralism of the media.