Purpose This study aims to investigate the effect of the health crisis, that is, coronavirus disease 2019 (COVID-19), on audit fees. Design/methodology/approach The authors use a sample of 5,008 international firms over the period 2014 to 2020. They use the ordinary least squares (OLS) regression to investigate the study hypotheses. Findings The results of OLS regression reveal a negative relationship between the COVID-19 pandemic and audit fees. This finding implies that the pandemic is associated with a reduction in audit fees. Practical implications This study contributes to the literature by providing the first comprehensive empirical evidence on the effect of the COVID-19 pandemic on audit fees. The results have implications for regulators and investors. Originality/value Despite the existing attempts on COVID-19 and audit fees, to the best of the authors’ knowledge, this study is the first that provides international insights into the economic consequences of COVID-19 on the accounting profession.