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.