The geodesic acoustic mode (GAM) is analytically investigated by taking into account the finite-orbit-width (FOW) resonance effect to the second order and the finite β effect. The general dispersion relation is derived from the gyro-kinetic equations in the presence of nonzero δA∥, the parallel component of the perturbed magnetic vector potential. Transparent and concise expressions for the GAM frequency and Landau damping rate in the presence of the second order FOW effect and finite β effect are first presented. It is clearly shown that the m = ±2 harmonics dominant δA∥ and the kinetic expression of δA∥ have the same form as the fluid one. For the real frequency, the electromagnetic effect introduces a term on the order of q2β, which is comparable to the second order electrostatic terms, namely, the terms introduced by the second order FOW resonance effect. While for the collisionless damping rate, δA∥ does not directly introduce β–dependent terms, but affects the damping rate via modifying the real frequency. Besides, our analytical result shows good agreement with the numerical examinations.