The purpose of this study is to investigate the impacts of busy auditor partner on the contents of key audit matters (KAMs) for Taiwan’s listed firms during the period from 2016 to 2019. Prior studies suggest that the relationship between the busy auditors and audit quality is affected by the reputation hypothesis and the business hypothesis. The results of this study show that busy auditor partners have a negative effect on the disclosure of the number of KAMs items but they tend to reveal the higher level of detail in KAMs items content. Furthermore, this paper also finds that female busy auditor partners tend to disclose more KAMs items and details than male auditor partners, which is consistent with reputation hypothesis.