The study looked into the effect of making companies in Malaysia switch auditors regularly to improve the quality of their financial audits. Researchers wanted to see if forcing auditors to rotate could lessen the risk of auditors favoring clients over fair judgments, which could hurt audit quality. They gathered responses from 100 audit firms in Kuala Lumpur and Selangor, then analyzed the data to explore how mandatory auditor rotation relates to audit quality. The results showed that while the risk of auditors being too familiar with clients and the chance of audit failures were related to better audit quality, the risk of auditors acting in their self-interest didn't show a significant connection. This suggests that getting companies to change auditors regularly might help improve the quality of audits in Malaysia, especially for non-listed companies.