A procedure is discussed accountant industry specialization degree of asset impairment of the company, early recognizing and asset impairment reversal of the earnings management - bath. The results show that early recognizing of asset impairments and industry experts and non-industry experts to check the company are positively correlated with bath earnings management; thus can be learned, whether by industry experts non_industry experts to check the company,is not affected by the extent earnings management. For asset impairment recognized amount and detection bath earnings management behavior asset impairment by non-industry experts to check company recognized bath earnings management behavior was positively correlated, that is, by non_industry experts and checking more than company industry experts to check behavior bath earnings management. Finally, asset impairment reversal and bath earnings management behavior of the correlation, industry experts and non-industry experts results neither significant, that is, whether checked by industry experts company does not directly influence to do earnings management of asset impairment reversal.
