This research is discussing about the effective profit management for the independent, professional and the shift duty work of accountant in Taiwan listed companies depends on the Panel OLS regular conclusion in the 2002 to 2011. In additional, we bring regulation effect of controlling shareholder into this research, to expounding quality audit influence for the profit management. The purpose: 1. To research the quality audit would influence for the profit management. 2. Concerning the Corporate Culture in Taiwan, Taiwan companies usually have the regulation effect of controlling shareholder situation. Therefore, we will discuss this point in this research as well. This research will progress incrementally analysis. The first, we discuss the effective profit management for the independent, professional and the shift duty work of accountant. And then, we discuss the regulation effect of controlling shareholder. The final result after we discussed, the result of the quality audit is obviously influenced by the controlling shareholder effect. In the conclusion, we can see the regulation effect of controlling shareholder will affect the quality audit influence for the profit management.
