本研究旨在探討會計師客戶組合變動與審計品質之關聯。過去文獻顯示事務所層級之審計查核業務存在產能限制，本研究假設會計師個人層級亦存在產能限制，當得到客戶時會因產能限制而產生資源緊縮，傷害原有客戶之審計品質；當失去客戶時則會有剩餘資源溢出，有助於原有客戶之審計品質。實證結果發現，會計師得到客戶之程度與原有客戶審計品質呈現顯著負相關，且會計師得到客戶之程度與原有客戶審計品質之負向關聯，在業務規模較小之會計師身上較明顯。此外，本研究找到部分證據發現會計師失去客戶之程度與原有客戶審計品質呈現顯著正相關，且會計師失去客戶之程度與原有客戶審計品質之正向關聯，在業務規模較小之會計師身上較明顯。

This study investigates the effects of client portfolio instability on audit quality in China. Prior literature shows that capacity constraints within audit firms exist. Given that capacity constraints also exist at the individual audit partner level, when an audit partner obtains a new client, a lack of resources due to capacity constraints could harm audit quality. Otherwise, there will be a surplus of resources when an audit partner loses a client, and the spillover effect may be beneficial to audit quality. Empirical evidence shows that there is a significant negative correlation between the degree of instability due to gaining clients and the audit quality for continuing clients, and the negative correlation is more pronounced in the case of auditors with a smaller client base. Furthermore, we find some evidence that there is a significant positive correlation between the degree of instability due to losing clients and the audit quality of continuing clients, and the positive correlation is more pronounced in the case of auditors with a smaller client base.

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