This paper investigates the effect of executive excess compensation on audit fees, audit hours, and hourly fees. By using Korean listed firms from 2011 to 2017, current study documents the positive relation between executive excess compensation and audit fees. Furthermore, when we decompose audit fees into audit hours and hourly fees, the results are derived by audit hours only. Lastly, we find that the firm value increases as the interaction between audit fees and executive excess compensation increases. The results are similar when we use audit hours alternative to audit fee. Collectively, auditors’ efforts are largely invested in response to executives' excess compensation. Since recent regulation requires firms to report more sophisticated information on executive compensations, current study reflects this increasing interest of stakeholder and regulator on the compensation level of executives. Lastly, the presence of significant association between executive compensation and fees paid to auditors offers useful implication for investors and regulators in the capital market.