Abstract
This paper mainly investigates whether and how internal control quality and its changes make effect on audit fees. The results show that firms with worse internal control have higher audit fees. Furthermore, improving the internal control quality will not reduce the audit fees. But the deterioration of the internal control will increase the audit fees significantly. In addition, the paper finds that the separation between control and ownership can enhance the negative relationship between the deterioration of the internal control and audit fees to some extent, and compared with the non state-owned firms, this negative relationship will be weaken in the state-owned firms.
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