All kinds of engineering management organizations (such as general contracting enterprises, supervision enterprises, real estate development enterprises, construction enterprises and engineering consulting enterprises) have many characteristics such as large number of companies, large investment, tight construction period, high technical content and long return period. A suitable dividend distribution policy has a profound impact on the long-term development of construction companies. In view of the fact that the dividend distribution of listed companies in engineering management organizations has a large number of distribution forms, low payment levels and strong policy arbitrariness, this paper takes A-share listed companies in China’s engineering management organizations from 2008 to 2017 as a research sample, using panel logit. Model, using the accounting firm selected by the listed company as the proxy variable to measure the quality of independent auditing, empirically testing the relationship between the listed company’s cash dividend policy and the company’s audit quality from the perspective of corporate governance, and adding geoeconomic elements to test the independent directors. The impact of the location of the job on the relationship between the two. The research in this paper finds that the tendency of cash dividend payment in engineering management organizations is significantly negatively correlated with whether the listed company hires a well-respected accounting firm in the industry to act as an auditor, and this relationship is manifested in the company’s holding listed company where the independent director is locally employed. More significant.