Audit quality is getting imperative attributable to the high level of audit failure happened in Enron and Worldcom, which has captured the regulators’ attention towards the quality of financial statement. The auditor independence is one of the most important elements in audit quality which can be impaired through the presence of several factors. Therefore, this study aims to investigate the factors that influence auditor independence that affect audit quality among auditors of Public Listed Companies in Malaysia. The study used primary data which was collected through the distribution of a well structured questionnaire in 196 companies listed on the main market of Bursa Malaysia. The findings of the study revealed that there is a high level of audit quality among Public Listed Companies in Malaysia. The Regression results indicated that the audit tenure and non audit services had significant influence on audit quality. Meanwhile, the audit rotation has insignificant effect on audit quality. The audit tenure was found to be the most influential factor that contribute towards the high level of audit quality. This study provides opportunity for future research to consider the other factors that may affect audit quality
