| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 107 === This study uses the number of clients to measure the busyness of audit partner, and uses the absolute value of discretionary accruals to proxy for audit quality. Using a sample of listed firms in the Taiwanese capital market for the years from 2011 to 2017, I examine the determination of busy audit partners and its impact on audit quality. The empirical results show that the male partners have more clients, and the partner’s work experience is not positively related to the number of clients. After controlling the determining factors of the busy auditors, it’s not observed that the number of clients has a significant relationship with discretionary accruals. In the additional test, we found the number of clients are first increasing and then decreasing with an increase of the partner’s work experience. This study raises the understanding of audit partner behaviors. It has been found that in measuring the impact of busy auditors on audit quality, the determinations of busy auditors play an important role.
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