
https://www.ecb.europa.eu/stats/accesstofinancesofenterprises/pdf/ecb.safe202005~c4b89a43b9.en.pdf

https://economiesuisse.ch/de/artikel/der-bericht-der-expertengruppe-bankenstabilitaet-als-wichtige-basis

https://frc.org.uk/news/january-2018-(1)/investigation-into-the-audit-of-the-financial-stat