Examining the Relation Between Audit Partner Busyness and Audit Quality: Empirical Evidences From Vietnam

- Based on a sample of 313 firm observations in the year 2017, this study has assessed whether audit partner business influences audit quality of listed companies in Vietnam. Using discretionary accruals as a proxy of audit quality, the empirical results support the hypothesis that the larger size of audit partner's client portfolio, the lower audit quality. This result is consistent in the three models with three difference discretionary accruals measures adjusted by Jones and Jones. An implication of this result is that policy makers or regulators should consider a cap on the number of clients each auditor should audit per year. It is also possible that practitioners or audit firms could determine the optimal workload for each audit partner