https://pubs.aeaweb.org/doi/pdfplus/10.1257/jep.38.3.89
https://cepr.org/sites/default/files/policy_insights/PolicyInsight92.pdf
https://frc.org.uk/news/january-2018-(1)/investigation-into-the-audit-of-the-financial-stat
https://cepr.org/sites/default/files/policy_insights/PolicyInsight98.pdf