https://cepr.org/sites/default/files/policy_insights/PolicyInsight91.pdf
https://www.boeckler.de/pdf/p_imk_report_139_2018.pdf
https://frc.org.uk/news/january-2018-(1)/investigation-into-the-audit-of-the-financial-stat
https://www.boeckler.de/fpdf/HBS-008373/p_wsi_report_77e_2022.pdf