May 13, 2016, in the afternoon, invited by the Department of Accounting, associate professor Harris L. Ling from University of South Carolina, made a presentation entitled "Earnings Management, Ethics, and Employee Selection" at the Main Building Conference Room 241. Teachers, the entire doctoral students and graduate students from the Department of Accounting attended the seminar. Professor Ling first introduced the origin, characteristics and scope of application of the experimental study, and then analyzed in detail the experimental research in his paper: using three experiments to verify how to choose an employee. Companies facing earnings management pressure, are more willing to accept the employees who welcome earnings management. This is a very interesting topic arousing widespread interests and lively discussions in the audience.