Patrick Ulrich and Mona Kratt: Combined Assurance vs. Three Lines of Defense – an Empirical Comparison. In: Controlling. Accounting&Audit. Risk&Compliance. Finanzen., Luzern, Verlag IFZ, 2021, pp. 209-215. (CARF 2021, Online, 9-10 September).
URL: https://www.hslu.ch/de-ch/wirtschaft/forschung/konferenzen/carf-luzern/carf-konferenzbeitraege/