%0 Journal Article
%T Other Comprehensive Income, Auditor Practice Experience and Audit Pricing
%A Ziwei Ding
%J American Journal of Industrial and Business Management
%P 233-252
%@ 2164-5175
%D 2019
%I Scientific Research Publishing
%R 10.4236/ajibm.2019.91015
%X 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</span></span><span style=\"font-family:Verdana;\"><span style=\"font-family:Verdana;\"><span style=\"font-family:Verdana;\">, </span></span></span><span style=\"font-family:Verdana;\"><span style=\"font-family:Verdana;\"><span style=\"font-family:Verdana;\">and
deeply analyzes the relationship among other comprehensive income, auditor
practice experience and audit pricing</span></span></span><span style=\"font-family:Verdana;\"><span style=\"font-family:Verdana;\"><span style=\"font-family:Verdana;\">.</span></span></span><span style=\"font-family:Verdana;\"><span style=\"font-family:Verdana;\"><span style=\"font-family:Verdana;\"> 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</span></span></span><span><span><span style=\"font-family:&quot;\"> </span></span></span><span style=\"font-family:Verdana;\"><span style=\"font-family:Verdana;\"><span style=\"font-family:Verdana;\">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.
%K Audit Pricing
%K Other Comprehensive Income
%K Auditor Practice Experience
%U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=90099