A drywall joint construction and method consisting essentially of abutting drywall boards having a lengthwise crack therebetween and a joint finishing system formed within the crack to complete the drywall joint construction such that a flexible layer defines the joint's center-line surface. Where the drywall boards are non-tapered, the resulting crack therebetween may be filled with a flexible compound that also forms the flexible layer and flushes the joint finishing system with the drywall boards.