This paper presents result of experimental test in which subject as auditors will be observed in terms of their tendency to compromise the opinion, under rational economic decision. In Indonesia, extant research investigating opinion shopping from management’s initiatives shows that opinion shopping regarding going concern consideration do exist. Additionally, previous research shows some factors affecting management’s acceptance on going concern opinion. However, causal relationship is not yet fully confirmed. Laboratory experiment conducted in this research investigating opinion shopping phenomenon, allows us to observe more directly subjects behavior and its relation to costly situation and their moral reasoning, than either testing an existence of opinion shopping based on secondary data or observing management’s acceptance of going concern opinion based on surveys. Contributing to the literature by providing confirmation of cause and effect relationship between auditor’s independence and compromising behavior, this study is starting point of more explanatory study investigating opinion shopping phenomenon