Abstract:One of the duties of the board of supervisors is to supervise the behaviors of the company and its senior executives,so it needs to maintain relative independence. However, the problem of weak independence of the board of supervisors has always existed in China. Taking the data of A share listed companies from 2009 to 2019 as research samples, this paper examines the influence of independent supervisors characterized by non paying on corporate violations and conducts the research on the impact mechanism of companies hiring one of the “Big Four” accounting firms for auditing. The empirical results show that independent supervisors can effectively reduce corporate violations and promote enterprises to higher quality audits. According to the research on the impact mechanism, it can be seen that hiring one of the “Big Four” accounting firms to audit plays an intermediate role in the relationship between independent supervisors and corporate violations. Further results show that when the internal control of a company is weak or the board of supervisors is more active, the supervision effect of independent supervisors will be better.