本研究以台灣上市櫃公司及分析師投資報告為研究對象，探討會計師忙碌程度與審計品質之關聯性，以及產生學習或互斥效果。審計品質以裁決性應計項目、財務報表重編及迎合或擊敗分析師預期三種特性進行分析。 研究結果發現，會計師忙碌程度與裁決性應計項目、財務報表重編及迎合或擊敗分析師預期皆呈現顯著負相關。此結果表示，會計師忙碌程度愈高，受查公司管理當局進行盈餘管理之可能性愈低。本研究藉此結果推論，會計師忙碌程度愈高，透過累積查核經驗，促進知識改善，產生正向的學習效果，進而提高審計品質。 / This thesis examines the association between the busyness of auditors at partner level and audit quality and whether the association stems from learning effect or crowding-out effect, by using the listed firms’ data and the analysts’ reports in Taiwan. I use the following three measures of audit quality to examine my hypotheses: discretionary accruals, financial restatement, and meet or beat analyst forecast. The empirical results indicate that firms experience lower discretionary accruals, are less likely to restate financial statements and have lower likelihood of meeting or beating analysts’ expectations when auditors are busier. The results are consistent with the notion that auditor busyness is positively related to audit quality. Taken together, the findings provide strong evidence in favor for learning effect rather than crowding-out effect of auditor busyness. Further analyses reveal that the results remain unchanged, regardless of lead auditor busyness or concurring auditor busyness.