Internal Control, Certified Public Accountant Audit and Real Activities Earnings Management

Based on the 2012-2013 Listing Corporation's data as the research object, this paper mainly studies the internal control quality and certified public accountants audit on earnings management governance effect on real activities earnings management and in further research we want to find if there is a trade-off between internal control quality and certified public accountant audit in the process of real activities earnings management. Studies have shown that the effective internal control and the high quality of certified public accountants audit on earnings management have the inhibitory effect. And the internal control and certified public accountants audit alternative relations in inhibition of earnings management.