Recently, several studies investigate how social ties between CEOs and independent directors influence effectiveness of the board. However, most studies examine U.S. publicly traded companies. In this study, I examine the relation between social ties and earnings management using top 200 listed firms from both manufacturing and service industry in Taiwan as observations. I hand-collect data from prospectuses and search over the Web to gather information about social ties between CEOs and independent directors from 2006 to 2011. Contrary to most studies in the U.S, my results fail to find a positive relationship between social ties and earnings management. Further, in additional analyses, this study neither detects their relationship in family controlled firms. However, when considering all types of social ties together (educational backgrounds, employment in the same company, and other identical membership altogether), this study shows that social ties limit the level of earnings management in the form of discretionary accruals in non-family controlled firms.