Leicht and Fennell (2001) develop a relatively similar
argument – but from a broader angle. Specifically,
they argue that corporate clients are increasingly able to
capture the professionals they interact with – not only
financial auditors but also lawyers. They define client
capture as the increasingly prevalent situation in which
the commitment to the corporate client is so strong that
it compromises both the objectivity and autonomy of
the professional, allowing the client to dictate the timing,
delivery and content of professional services.