Rounds of corporate collapse linked to failure of transparency in reporting frequently result in governance reforms aimed at audit processes. The 2004 CLERP 9 reforms in Australia were intended to improve standards of auditor independence and thereby enhance auditing practice in general. This study longitudinally examines three sources of archival evidence in an Australian context, before and after the introduction of the CLERP 9 reforms. It finds little support for any success of the CLERP 9 reforms with respect to auditor independence and questions whether lack of auditor independence is in fact a significant causation factor in audit failure.

中文翻译：

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CLERP 9 改革的影响：纵向分析

与报告透明度失败有关的几轮公司倒闭经常导致针对审计流程的治理改革。2004 年澳大利亚的 CLERP 9 改革旨在提高审计师独立性的标准，从而总体上加强审计实践。本研究纵向检查了澳大利亚背景下的三个档案证据来源，在引入 CLERP 9 改革之前和之后。它发现 CLERP 9 改革在审计师独立性方面取得任何成功的支持很少，并且质疑缺乏审计师独立性是否实际上是审计失败的重要原因。