Auditors' Identification with Their Clients and its Effect on Auditors' Objectivity

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A Model and Literature Review of Professional Skepticism in Auditing (2009, background): “Bamber and Iyer (2007), drawing on social identity work in social psychology, model incentive factors and traits like identification with client versus profession as affecting both judged skepticism and auditor actions.”
An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality (2012, background): “, Bamber and Iyer’s [2007] 23 percent, DeZoort and Salterio’s [2001] 20 percent, and Brazel et al.”
Auditor Independence and Audit Quality (2015, background): “Bamber and Iyer (2007) point out that the incentive of the individual audit partner may conflict with that of the audit firm.”
Audit Quality: Insights from the Academic Literature (2013, background): “…ethical development and moral reasoning (e.g., Bernardi 1994; Shaub and Lawrence 1996; Sweeny and Roberts 1997; Brown-Liburd et al. 2009), professional identification (Aranya et al. 1981; Bamber and Iyer 2007), conservatism (Brown-Liburd et al. 2009), and trait skepticism (Hurtt et al. 2008).”