... 2024 social bond social tie Social Identity Theory social network team identity client identification BEHAVIORAL RESEARCH IN ACCOUNTING Vol. XX, No. XX MONTH YEAR pp. 1 26 American Accounting Association DOI: 10.2308/BRIA-2023-047 The Ties That Bind: A Systematic Review of Behavioral...

... examined in the literature, much of the research focuses on client identification due to the risk to auditor independence and objectivity. Further, identities can impact audit quality positively or negatively depending on contextual factors. Also, we find few studies investigate whether multiple auditor...

... leadership client identification Concerns are often raised that auditors develop close relationships with their clients and that these relationships constrain auditors' objectivity. Whether the incentives that bias auditors' judgment are financial or social, the existence of client influence casts...