Taking A share listed companies in Shanghai and Shenzhen Stock Exchanges from 2012 to 2017 as samples, this paper makes an empirical analysis of the relationship between social audit and executive corruption. On this basis, this paper discusses the influence of executive power on its induced corruption. The empirical results find that strong executive control power is one of the important factors to induce the corruption and the enhanced executives control power can increase the corruption. With the enhancement of control power, the effect of social audit on corruption will be held back by the powerful executives, which makes the social audit not play the desired functions of supervision in corporate governance. Therefore, it is necessary to perfect supervision and restriction mechanism of executive power in enterprises to curb executive corruption. At the same time, it is also pre requisite to strengthen the governance and supervision of external audit, enhance the independence of certified public accountants, optimize the internal and external structure of enterprise governance.