Spherical image object detection emerges in many applications from virtual reality to robotics and automatic driving, while many existing detectors use ln-norms loss for regression of spherical bounding boxes. There are two intrinsic flaws for ln-norms loss, i.e., independent optimization of parameters and inconsistency between metric (dominated by IoU) and loss. These problems are common in planar image detection but more significant in spherical image detection. Solution for these problems has been extensively discussed in planar image detection by using IoU loss and related variants. However, these solutions cannot be migrated to spherical image object detection due to the undifferentiable of the Spherical IoU (SphIoU). In this paper, we design a simple but effective regression loss based on Gaussian Label Distribution Learning (GLDL) for spherical image object detection. Besides, we observe that the scale of the object in a spherical image varies greatly. The huge differences among objects from different categories make the sample selection strategy based on SphIoU challenging. Therefore, we propose GLDL-ATSS as a better training sample selection strategy for objects of the spherical image, which can alleviate the drawback of IoU threshold-based strategy of scale-sample imbalance. Extensive results on various two datasets with different baseline detectors show the effectiveness of our approach.