This study examines the impact of robotic process automation (RPA) on earnings management (EM) by analyzing 86 Taiwanese companies that adopted RPA, compared to a matched control group. Using the modified Jones model to assess discretionary accruals and proxies for real activities manipulation, we find a significant increase in both accrual-based and real activities EM strategies following RPA implementation. The results suggest that although RPA enhances operational efficiency and decision-making, it also creates additional opportunities for managers to engage in EM, likely due to the absence of robust control standards and risk management frameworks during its initial adoption. These findings contribute to the growing literature on the influence of automation technologies on financial reporting, underscoring the need for stronger governance structures to mitigate the risk of EM in the digital era. JEL Classifications: M41.