
https://www.sciencedirect.com/science/article/pii/S2542435121000830/pdfft?md5=cdf440c00dde4a8e080cc3901da4c60b&pid=1-s2.0-S2542435121000830-main.pdf

https://publications.parliament.uk/pa/cm201719/cmselect/cmworpen/769/769.pdf

https://www.pymnts.com/news/b2b-payments/2020/deloitte-becomes-first-of-big-four-to-break-up-business/