Based on the background of China’s economic transition， this paper， taking A-Share listed companies in China’s Shanghai and Shenzhen stock exchanges from 2008 to 2016 as samples， studies the impact of regional corruption on abnormal audit fees， and further explores the effect mechanism between regional corruption and abnormal audit fees. The results show that there is a U-shaped curve relationship between regional corruption and abnormal audit fees. And this type of U-shaped relationship has obvious macro-environmental heterogeneity and firm-characteristic heterogeneity， namely， it is more pronounced in the period before the 18th National Congress of the Communist Party of China was held and in areas with lower degree of marketization， as well as in state-owned enterprises and enterprises with a high proportion of fixed assets. Analyses of the effect mechanism show that environmental uncertainty plays a partial mediation role in the process of regional corruption affecting abnormal audit fees. Our findings suggest that， on the whole， corruption has played a “stumbling block” role in hindering economic development， and vigorous anti-corruption is still imperative in the new period.