Christopher R. Wray (J.D. 2013, Notre Dame), On the Road Again: The D.C. Circuit Reinvigorates The Work-Product Doctrine in United States v. Deloitte & Touche, 87 N.D. L. Rev. 1797 (2012) (First Place, 2012 Tannenwald Writing Competition):

This Note will analyze the current status of the work-product doctrine
and review positively Deloitte’s impact on the law, arguing that
the opinion, unlike Textron, provides a sound legal framework rooted
in statute and longstanding case law.
Part I of this Note provides a foundational background of the
work-product doctrine as applied to audit workpapers. Part II analyzes
the Deloitte decision’s effect on what constitutes work product,
and Part III discusses the decision’s effect on work-product waiver.
Finally, in Part IV, this Note analyzes the policy and legal arguments
for and against the discoverability of audit workpapers and positively
critiques the Deloitte decision.