本篇論文研究探討審計人員個人教育因素與盈餘管理之影響關係。利用中國於2002年至2013年非金融產業的資料進行分析，具有會計教育背景的會計師的確能夠降低客戶操縱盈餘的機率，其中透過降低實質盈餘與向上操縱盈餘的應計項目的方式調整盈餘；額外測試的部分，進一步討論是否在市場上，客戶會願意支付較多公費給具有會計教育背景的會計師，此部分結果為顯著正關係，代表客戶願意支付較多公費請具有會計教育背景的會計師。本文的貢獻在於因過去沒有將會計師教育背景做探討的研究資料，提供新的研究方向。

Managers would use earnings management strategies to manipulate the earnings in order to meet their financial goals. Contradiction to the intention of managers, the auditors are responsible to detect any clues related to earnings management. This paper is in the research field of the relationship between the auditors’ individual factors of the educational majors and their ability to reveal the earnings management. I also provides large-sample evidence from 2002 to 2013 in China. There is no previous research to scrutinize the relation between auditors’ major and the extent of earnings management. According to my paper, the auditors with accounting major do show more scrutiny about earnings management, no matter which are done through real activities manipulation or accrual-based earnings management. In my additional research, this type of auditors are paid more than others not with accounting education background.

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