https://www.boeckler.de/pdf/p_imk_report_125e_2017.pdf
https://www.devcommittee.org/sites/dc/files/download/Documents/2023-03/Final_DC2023-0002%20evolution%20paper.pdf
http://www.bankofengland.co.uk/publications/Documents/speeches/2017/speech992.pdf
https://frc.org.uk/news/january-2018-(1)/investigation-into-the-audit-of-the-financial-stat