The article explores how putting extra effort into audit planning can improve the quality of audits. By studying data from 1,479 listed companies, the researchers found that spending more time on audit planning is linked to better audit quality. This means that careful planning can help ensure accurate financial reporting. Interestingly, the amount of time the engagement partner spends on the audit doesn't significantly impact this relationship. Overall, the study shows that allocating resources effectively during the audit process can lead to higher quality audits.