Taking the A share listed companies that completed the major asset restructuring from 2007 to 2017 as research samples, this paper tests the effect of verifiability of accounting information on the impact of goodwill impairment on audit fees. The study finds that compared with the sample without performance compensation commitment, the impact of goodwill impairment on audit fees is smaller in the sample with performance compensation commitment because performance compensation commitment increases the verifiability of goodwill impairment information. Furthermore, the research finds that compared with the samples with unfulfilled performance compensation commitments, the impact of goodwill impairment on audit fees is smaller in the samples with fulfilled performance compensation commitments after distinguishing whether the performance compensation commitment is realized or not. Finally, through grouping tests on the nature of property rights, the study finds that goodwill impairment has a smaller impact on audit fees in state owned enterprises than in non state owned enterprises.