This study examines the effects of CEO remuneration on earnings management and how the audit fees moderate the relationship between CEO remuneration and earnings management. The study sample covers the period of 2015 to 2019,taken from the industry and service companies listed on the Amman Stock Exchange. This study employed the fixed-effect model, robustnesstestsand alternative measurements for earnings management. The study revealed a positive relationship between the CEO remuneration and earnings management. However, document a positive effect of the combined influence of CEO remuneration and audit fees on earnings management when the study used the modified Jones model to measure the discretionary accruals and a negative association when the study used the Kothari model to measure the discretionary accruals. This study is beneficial to investors, political, shareholders and stakeholders in Jordanian firms as well as to auditing firms, as this study sheds light on the problems that the high value of CEO remuneration and the audit fees, which may affect on earnings management by increase the opportunistic behavior and conflict of interest.