事務所的資源一直都是審計研究討論的重點，在過往文獻中(Agoglia et al.,2010; Bennett et al., 2015; Lambert et al., 2017, Huang,2023)，皆在探討資源多寡如何影響審計品質，也有部分文獻 (Shih et al., 2018)探討社會惰性對審計品質的影響，因此，事務所員工數與審計品質之關聯，是一個需要討論的實證問題，本研究設計採用OLS回歸模型，以裁決性應計數衡量審計品質，發現事務所總人數越多可能會導致事務所內產生社會惰化現象而降低審計品質，而合夥人的比例越高會顯著提高審計品質。
本研究之結果可讓事務所知道高品質人員才是事務所所需要的，如何讓基層員工養成到一位獨當一面的會計師是非常重要的，並且讓這個過程更穩定更快速是事務所的一大課題。過去文獻並沒有使用人數這一個事務所規模變數，大多探討資源，像是工作負荷(Lopez&Peters,2012)、事務所規模(DeAngelo,1981)及辦公室產能(Yu & Huang,2023)，使事務所人數對審計品質的文獻予以補充參考。

Audit firm resources have long been a central focus in audit research. Prior studies (Agoglia et al., 2010; Bennett et al., 2015; Lambert et al., 2017; Huang, 2023) have investigated how the quantity of resources influences audit quality. Additionally, some literature (e.g., Shih et al., 2018) explores how social loafing may affect audit quality. Therefore, the relationship between the number of audit firm employees and audit quality remains an important empirical issue. This study employs an OLS regression model and uses discretionary accruals as a proxy for audit quality. The sample includes Taiwan-listed companies from 2018 to 2022, with firm-level data obtained from the Taiwan Economic Journal (TEJ). This study examines how social loafing and resource dependence theories explain the influence of employee numbers on audit quality and further investigates the roles of partners and non-partners within audit firms.
Our findings suggest that larger employee numbers may lead to increased social loafing within firms, thereby reducing audit quality. Conversely, a higher proportion of partners is associated with significantly improved audit quality. These results highlight the importance for audit firms to prioritize the development of high-quality personnel.

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