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This paper examines value relevance of other comprehensive income and the impact of audit quality as a moderating variable. This paper uses cross country data as the samples, they are financial industries listed in Stock Exchange of Indonesia, Malaysia, and Singapore for year 2012 to 2014. This is the first paper done cross country analysis in this topic. This paper uses auditor specialization to measure audit quality. The results show that other comprehensive income in aggregate has value relevant, auditor specialist improves value relevance of other compehensive income, and auditor specialist also improves value relevance of other comprehensive income that have a high subjectivity.

 

Other Comprehensive Income, Value Relevance, Subjectivity of Other Comprehensive Income, Audit Quality.