This paper aims to examine the role of spirituality and ethics in higher education quality improvement. Two questionnaires were made by the researchers, the first one was completed by heads of departments of Islamic Azad University, Science & Research Campus, Tehran, Iran (N1=n1=200) to determine the components of spirituality, ethics and quality improvement (Cronbach’s alpha=0.82). The second one was completed by PhD students (N2=1475 & n2=206) in order to find out whether or not there are positive correlations among spirituality, ethics and higher education quality improvement and to determine the role of spirituality and ethics in higher education quality improvement (Cronbach’s alpha= 0.85). To ensure the validity of measurement instruments, Structural Equation Modeling (SEM) and Confirmatory Factor Analysis (CFA) were applied. Findings of the research indicated there was a positive correlation among spirituality, ethics and higher education quality improvement.