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Kanagaretnam, K., Mathieu, R. and Shehata, M. (2009) Usefulness of Comprehensive Income Reporting in Canada. Journal of Accounting & Public Policy, 28, 349-365.
https://doi.org/10.1016/j.jaccpubpol.2009.06.004

has been cited by the following article:

  • TITLE: Other Comprehensive Income, Auditor Practice Experience and Audit Pricing

    AUTHORS: Ziwei Ding

    KEYWORDS: Audit Pricing, Other Comprehensive Income, Auditor Practice Experience

    JOURNAL NAME: American Journal of Industrial and Business Management, Vol.9 No.1, January 23, 2019

    ABSTRACT: The audit pricing problem has always been the focus of academic research. Based on the relevant research of scholars at home and abroad, based on the audit demand theory and the high-level echelon theory, this paper selects the data of A-share listed companies in Shanghai and Shenzhen from 2011 to 2017 as the research sample, and deeply analyzes the relationship among other comprehensive income, auditor practice experience and audit pricing. The study found that: 1) When other conditions remain unchanged, other comprehensive income is positively correlated with audit pricing, and the risk brought by other comprehensive income and the increase of audit cost make auditors need corresponding compensation. 2) When other conditions remain unchanged, other comprehensive income is positively correlated with audit pricing. Auditors with rich experience in providing audit services can make audit clients feel higher audit quality and obtain audit premium. 3) When other conditions remain unchanged, the auditor’s practice experience will weaken the positive correlation between other comprehensive income and audit pricing. The experienced auditors are more accurate in interpreting and judging other comprehensive income information, so the risk assessment will also become more reasonable and targeted to carry out further audit procedures, so that the positive relationship between other comprehensive income and audit pricing is weakened to some extent. This research further enriches the relevant theoretical research on audit pricing and provides relevant research basis for audit practice.