The objectives of this research are to investigate whether abnormal audit fees affect the probability of audit opinion deteriorating, and whether abnormal audit fees influence the probability of receiving unqualified auditing opinions. Abnormal audit fees comprise the difference between the actual audit fee paid to the auditor and the expected, normal fee that should have been charged for the audit engagement effort. An ordered logit regression technique was used. The study shows that an increase in abnormal auditing fees increases the probability of a better audit opinion given by the auditor. As a result, a degree of opinion shopping does occur in Indonesia. Furthermore, this study also finds that increases in abnormal audit fees also increase the probability of companies obtaining unqualified audit opinions. This shows that abnormal audit fees influence the audit opinion via opinion shopping, increasing auditors' dependence on their clients and decreasing the independence of the auditor. This research provides advice for regulators to encourage mandatory disclosure on auditing fees. Based on available data, it is evident that companies engage in the practice of opinion shopping, in order to maintain or gain a better opinion. Audit fees that are not disclosed allow companies to take these actions more freely, without being controlled by stakeholders. Opinion shopping practices are harmful for capital market conditions because they erode the trust of stakeholders around assurance services.