This study investigates the effect of previous going-concern audit opinions and corporate governance mechanism on auditor-switching direction and audit opinion shopping. The results show that for firms with receiving previous going-concern audit opinions and poor corporate governance mechanism, they tend to change auditors from Big 4 to non- Big 4 audit firms for audit opinion shopping. Furthermore, the result indicates that when firms obtain previous going-concern opinions and change auditors from Big 4 to non- Big 4 audit firms, they manipulate corporate earnings upward. This suggests that firms can have window-dressed corporate earnings through recruiting low-quality auditors. The sensitivity analyses verify that when firms switch auditors and engage in positive earnings management, fewer successor auditors will issue going-concern audit opinions during the next period. This suggests that firms can successfully acquire favorable audit opinions.