Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.12540/277
Title: Volatility of other comprehensive income and audit fees: Evidence from China
Authors: Rahman, Md. J. 
Wu, Tong 
Issue Date: 2020
Publisher: Springer Nature
Source: Rahman, M. J., & Wu, T. (2020). Volatility of other comprehensive income and audit fees: Evidence from China. International Journal of Disclosure and Governance, 1-15.
Journal: International Journal of Disclosure and Governance 
Abstract: Managers make numerous subjective judgments about other comprehensive income (OCI) due to the fair-value measurement, which increases the auditing risks and challenges for auditors. This study investigates the relationship between audit fees and the volatility of OCI in China using a large sample of Chinese A-share listed companies from 2014 to 2018. Such relationship cannot be confirmed for these companies, including those audited by Big 4 firms and the top 10 accounting firms in China, but is significantly positive for those audited by experienced auditors. Results indicate that audit firms in China generally do not seriously consider risks concerning the volatility of OCI. However, auditors with long tenures are more aware of these risks and have correspondingly higher prices compared with their peers.
Description: Please note that preprint copy is not available on WIRE. Please contact wire@wku.edu.cn to request an electronic copy of this item.
URI: https://hdl.handle.net/20.500.12540/277
DOI: 10.1057/s41310-020-00100-2
Appears in Collections:Scholarly Publications

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