Abstract: Ground resistance is a significant factor affecting the accuracy of audio-frequency magnetotelluric (AMT) measurements. Hence, reducing the interference from ground resistance is critical for enhancing the reliability and interpretation accuracy of AMT data. By delving into the impacts of ground resistance on the measured electric field, apparent resistivity, and impedance phase, this study proposed a numerical correction method for reducing the impacts of ground resistance to a negligible level. As indicated by the theoretical calculation results, too high ground resistance can reduce the apparent resistivity in high-frequency bands to a quarter of the original value and shift the impedance phase by a maximum of 20°. The correction results of measured data demonstrate that the proposed method can enhance the accuracy of the AMT method in detecting shallow information by effectively reducing the interference from ground resistance. Therefore, this study holds critical significance for improving the application of the AMT method in engineering exploration.