The purpose of this study is to examine the correlation between audit quality and Audit Firm Tenure, Industry Expertise and Big Four in China. In particular, this study investigates whether firms audited by Big Four and Industry Expertise and Audit Firm Tenure are able to mitigate earnings management. This study finds that audit quality is positively (negatively) associated with firms audited by Big Four (audit firm tenure). However, this study does not find that audit quality is associated with Industry Expertise. In addition, this study finds that earnings management can be mitigated by firm audited by Big Four and audit firm tenure but not by Industry Expertise.