
Barry Boehm: https://en.m.wikipedia.org/wiki/Barry_Boehm
“Software Engineering Economics” https://archive.org/details/softwareengineer0000boeh
They do change, especially if projects take years.
Not only do people tend not to read, or read well, there is a lot on inherent ambiguity in english--so even if not written stupidly there may be surprises.
"Requirements" changed on just about every project I was on. I remember once asking the business owner if he could simplify some requirements cuz they were really complicated to develop well, and he replied Certainly--he was trying to put out something he thought would be easy for us to build.
This NASA publication [1] cites a number of studies and the cost increase factors they estimate for various stages of development, including the Boehm study.
[1]: https://ntrs.nasa.gov/api/citations/20100036670/downloads/20...