Hikmat A. Alrawi, and Suja Sarah Thomas. “APPLICATION OF CONTINGENCY THEORY OF ACCOUNTING INFORMATION TO THE UAE BANKING SECTOR”. Asian Academy of Management Journal, vol. 12, no. 2, July 2007, pp. 33–55, https://ejournal.usm.my/aamj/article/view/aamj_vol12-no-2-2007_3.