E.M.Thomson, A Critical Assessrnent of the U.S. Code for Lightning Protection of Boats, Institute of Electrical and Electronic Engineers Transactions on Electromagnetic Compatibility, Volume 33, Number 2, pp. 132-138,1991

This paper can be viewed as a pdf file here.  The copyright is owned by IEEE.
It deals with some problems in the code for lightning protection of boats that existed at that time and suggests corrections.