LGU encourages research among its faculty and students and aims at recruiting faculty members who combine teaching experience with research records. Research at LGU is listed based on peer reviewed articles in internationally known and classified journals. Below is the list of our faculty members’ research through their academic life.

Pierre Al-Khoury (team member) (1987), The Collapse of the Lebanese Pound Exchange Rate and its Consequences on the Redistribution of Income in Lebanon, Banque du Liban Publications

Pierre Al-Khoury (team member) (1991), The Power Sector Crisis in Lebanon, Banque du Liban Publications

Pierre Al-Khoury (1994), Trade Agreements and its Effect on the Competitiveness of the Kuwaiti Economy, Central Bank of Kuwait Publications

Pierre Al-Khoury (1996), Foreign Banks in Kuwait, Pros and Cons, Central Bank of Kuwait Publications

Wehbe, N. (2004). Family Health: State of Art in the Lebanese Context. Conference at Laval University, Quebec, Canada, December 2004.

Wehbe, N. (2005). Community Work and Nursing Discipline. In Colloque International en Santé Communautaire, Université Antonine, Hadath, Baabda, May 2005.

Wehbe, N. (2006). L’essor de la discipline infirmière en faveur de la santé communautaire. Actes de Colloque. Beyrouth : Publications de l’Université Antonine.

R. ABI ZEID DAOU, C. KHOURY – Voice Recognition for Hybrid Vehicle Command and Control in the Line Follower Mode with Object Detection and Speed Adjustment – 6th FEA Students Conference, AUB, Lebanon, May 2007

Pierre Al- Khoury (Guide Team Leader), Alfredo Moscardini, Bassem Kaissi, Sobhi Abou Chahine, “Quality Assurance for Higher Education in Lebanon, Guide III: Quality Audits and Accreditation”, QAHEL, a Three books’ project funded by the EC under the Tempus Framework, (Project ID: SCM-M014A05), 2008.

R. ABI ZEID DAOU, C. FRANCIS and X. MOREAU – Synthesis and implementation of non-integer integrators using RLC devices – International Journal of Electronics, ISSN: 00207217, Vol.96, Issue 12, pp.1207–1223, Dec. 2009. Impact Factor SCOPUS 2010 (SNIP) : 0.675

R. ABI ZEID DAOU, C. FRANCIS and X. MOREAU – Robustness analysis of fractional controllers based on RLC cells – Proceedings of IEEE Conference on Advances in Computational Tools for Engineering Applications, ACTEA 2009, Zouk Mosbeh, Liban, July 15-17, 2009.

R. ABI ZEID DAOU, C. FRANCIS and X. MOREAU – Synthesis and realization of fractional operators using RLC devices in both electrical and bond graph approaches – Proceedings of IEEE Conference on Advances in Computational Tools for Engineering Applications, ACTEA 2009, Zouk Mosbeh, Liban, July 15-17, 2009.

R. ABI ZEID DAOU, C. FRANCIS and X. MOREAU – Behavior study and robustness analysis of fractional controllers implemented using RLC cells – Colloque International Francophone “Evaluation des Performances et Maîtrise des Risques Technologiques pour les Systèmes Industriels et Energétiques”, Le Havre, France, 28 et 29 Mai 2009.

X. MOREAU, R. ABI ZEID DAOU et C. FRANCIS (2010)- Du PID généralisé à la commande CRONE : Application à la commande d’un procédé électrohydromécanique – Conference proceedings, 6ème IEEE Conférence Internationale Francophone d’Automatique, CIFA 2010 – Nancy, France

X. MOREAU, R. ABI ZEID DAOU, C. FRANCIS, P. SERRIER and A. OUSTALOUP (2010)- Etude à l’aide des séries de Volterra des non-linéarités des composants hydropneumatiques de la suspension CRONE – Partie 1 : Modélisation Conference proceedings – 6ème IEEE Conférence Internationale Francophone d’Automatique, CIFA 2010 – Nancy, France.

R. ABI ZEID DAOU, X. MOREAU, C. FRANCIS, P. SERRIER et A. OUSTALOUP (2010)- Etude à l’aide des séries de Volterra des non-linéarités des composants hydropneumatiques de la suspension CRONE – Partie 2 : Performances Conference proceedings – 6ème IEEE Conférence Internationale Francophone d’Automatique, CIFA 2010 – Nancy, France.

R. ABI ZEID DAOU, C. FRANCIS and X. MOREAU (2010)- Study of the CRONE suspension RLC components’ nonlinearities based on Volterra series. Part 1: background and theory Conference proceedings – The 4th IFAC Workshop on Fractional Differentiation and its Applications, FDA10, Badajoz, Spain,

R. ABI ZEID DAOU, X. MOREAU and C. FRANCIS (2010)- Study of the CRONE suspension RLC components’ nonlinearities based on Volterra series. Part 2: simulation results Conference proceedings – The 4th IFAC Workshop on Fractional Differentiation and its Applications, FDA10, Badajoz, Spain.

R. ABI ZEID DAOU, C. FRANCIS and X. MOREAU (2010)– Study of the inertial effect and the nonlinearities of the CRONE suspension based on the hydropneumatic technology – Nonlinear Dynamics, An International Journal of Nonlinear Dynamics and Chaos in Engineering Systems, ISSN 0924-090X, Vol.63, N°1-2, pp.1-17, 2010. IF: 1.741

R. ABI ZEID DAOU, C. FRANCIS and X. MOREAU (2010) – Free and forced modes responses of fractional operators based on non-identical RLC cells – International Journal of Adaptive and Innovative Systems (IJAIS), ISSN: 1740-2107, Vol.1, N°3/4, pp. 318-333, DOI:10.1504/IJAIS.2010.034807.)

Pierre Al-Khoury, M. Ragy Darwish, and M. Rafic Traboulsi (2011): “Financial Assessment of Water Harvesting Techniques as Feasible Environmental and Economical Alternative Solutions to Large Dams: The Case of the Western Slopes of Mount Lebanon”, Progress in Environmental Sciences and Technology, Science Press USA Inc, USA. Vol III, Pages 1069-1081. ISBN:978-7-03-030935-8

M. Ragy Darwish, Rania Khalil, Fawwak Sleiman, and Pierre Al-Khoury (2011): “A Cost Minimization Model for Feed Formulation Using Bio-Wastes as Alternative Source: Recycling Bad into Good” Progress in Environmental Sciences and Technology, Science Press USA Inc, USA. Vol III, Pages 1082-1093. ISBN: 978-7-03-030935-8

M. ABI ZEID DAOU, X. MOREAU and C. FRANCIS (2011) – Effect of hydropneumatic components nonlinearities on the CRONE suspension – IEEE Transactions on Vehicular Technology, ISSN: 0018-9545, V. 61, N°2, pp. 466-474,. IF: 1.49 en 2010.

M. ABI ZEID DAOU, X. MOREAU and C. FRANCIS (2011) – Control of hydro-electromechanical system using the generalized PID and the CRONE controllers, Conference proceedings – 18th World Congress of the International Federation of Automatic Control (IFAC), Milano, Italy.

Santina, T., Wehbe, N. & Ziade, F. (2012).Exploring Dysmenorrhea and Menstrual experiences among Lebanese female adolescents. Eastern Mediterranean Health journal, 18(8), 857-863.

Santina, T., Wehbe, N., Ziade, F. & Nehme, M. (2013). Assessment of Beliefs and Practices Relating to Menstrual Hygiene of Adolescent Girls in Lebanon. International Journal of Health Sciences and Research, 3 (12), 75-88.

Monique Lteif (2013) « Les Soins Palliatifs » Procédé de Conference, LGU

Monique Lteif (2014) « The Role of the Public Health Sector in Road Safety »: Procédé de Conférence en collaboration avec le Ministère de l’Intérieur, LGU

MOREAU, R. ABI ZEID DAOU, C. FRANCIS, A. OUSTALOUP et P. SERRIER (2012) – Etude des non-linéarités des composants hydropneumatiques de la suspension CRONE – Journal Européen des Systèmes Automatisés, APII-JESA, ISSN: 1269-6935, Vol. 46, N°1, pp. 7-39, Facteur d’Impact SCOPUS 2010 (SNIP).

R. ABI ZEID DAOU, X. MOREAU, R. ASSAF and F. CHRISTOPHY (2012) – Analysis of the Fractional Order System in the Thermal Diffusive Interface – Part 1: Application to a semi-infinite plane medium, Conference proceedings – 2nd International Conference on Advances in Computational Tools for Engineering Applications.

R. ASSAF, X. MOREAU, R. ABI ZEID DAOU and F. CHRISTOPHY (2012) – Analysis of the Fractional Order System in the Thermal Diffusive Interface – Part 2: Application to a finite plane medium – 2nd International Conference on Advances in Computational Tools for Engineering Applications.

R. ABI ZEID DAOU, X. MOREAU and C. FRANCIS (2012) – Fractional Order Systems in the Electrical domain – Part 1: Background and Introduction, Conference proceedings – 2nd International Conference on Advances in Computational Tools for Engineering Applications.

R. ABI ZEID DAOU, X. MOREAU and C. FRANCIS (2012) – Fractional Order Systems in the Electrical domain – Part 2: Implementation Results and Uncertainties Influence – 2nd International Conference on Advances in Computational Tools for Engineering Applications.

R. ABI ZEID DAOU, X. MOREAU and C. FRANCIS (2012) – Study of the effects of structural uncertainties on a fractional system of the first kind – Application in vibration isolation with the CRONE suspension – Signal, Image and Video Processing, ISSN: 1863-1711, DOI 10.1007/s11760-012-0333-1, Vol. 6, Issue 3, pp. 463-478, 2012. IF: 0.617

R. ABI ZEID DAOU, X. MOREAU and C. FRANCIS (2013) – Effects of the temperature variation on the behavior of a fractional system realized in the electrical domain – Fractional Calculus & Applied Analysis, Print ISSN 1311-0454, Electronic ISSN 1314-2444, Vol. 16, No 3 pp. 520-537. IF: 1 en 2013

R. ABI ZEID DAOU, X. MOREAU and C. FRANCIS (2013) – Regulation of a pump-tank-sensor system using two fractional-order controllers – Journal of Applied Nonlinear Dynamics, ISSN 2164-6473 (online), Vol. 2, N°2.

R. ABI ZEID DAOU (2012) – Influence des incertitudes sur les systèmes dynamiques fractionnaires: Application aux systèmes de première espèce à base de résistances et de capacités – (book) Presses Académiques Francophones – ISBN : 978-3838188867

R. ABI ZEID DAOU and X. MOREAU (2013) – A comparison between integer order and fractional order controllers applied to a hydro-electromechanical system – Transaction on Control and Mechanical Systems, ISSN 2164-6473 (online), vol. 2, No. 3, pp. 131-143.

R. ABI ZEID DAOU (2013) – Resistors: Theory of Operation, Behavior and Safety Regulations (Book) – Nova Science Pub – ISBN: 978-1622577880

Pierre Al-Khoury, Marwan Kotob, Lama Tamraz, and Mahmoud Kmar (2013): Individual Social Responsibility: A Feedback from Lebanese Youth, American Academic Scholarly Research Journal. Vol. 5, No. 6. ISSN: 2162-321X.

Pierre Al-Khoury, M. Ragi Darwish, Marwan Kotob, Nassim Saad, Sara Abboud, Mira Baassiri and Nehal Seif (2013): “Wealth Expectations Among Lebanese Youth: the case for Lebanese higher education students”, Journal of Modern Accounting and Auditing, Vol.9, No.11, David Publishing, USA, ISSN: 1548-6583

R. ABI ZEID DAOU, F. CHRISTOPHY, R. ASSAF and X. MOREAU (2013) – Approximation of a thermal diffusive interface fractional order system – Part 1: Application to a semi infinite plan – Conference proceedings, 9th Asian control Conference (ASCC’13), Istanbul, Turkey

F. CHRISTOPHY, R. ABI ZEID DAOU, R. ASSAF and X. MOREAU (2013) – Approximation of a thermal diffusive interface fractional order system – Part 2: Application to a finite plan Conference proceedings – 9th Asian control Conference (ASCC’13), Istanbul, Turkey

Al-Khoury Pierre, Ghazzawi Khalil, Kotob Marwan, Ghanem Nivine, Atwi Tarek (2013) “The Tendency for Using Accounting Information Systems in Lebanese Firms”, International Journal of Computer Theory and Engineering (IJCTE), ISSN: 1793-821X (Online Version); 1793-8201 (Print Version), ICASC 2013.

R. ABI ZEID DAOU, J. ABI NASR, R. BACHAALANI (2013) – Control of the environment for persons with disabilities Conference proceedings – 2nd International Conference on Advances in Biomedical Engineering 2013, Tripoli, Lebanon

Charbel Habib (2013) « L’Accompagnement Collectif et Individuel en Stage clinique », Conference proceedings IVèmes journées de physiothérapie de l’USJ à l’auditorium François Bassil au Campus de l’Innovation et du Sport, Université Saint Joseph.

Pierre Al-Khoury, Marwan Kotob, Sarah Ghoson Najla Hamdan, Ayman Khazaal, Mirvat Safa, Chadi Daouk, and Rawan Farhat (2013): “Consumer Preference between Iphone and Galaxy in Lebanon”, International Journal of Mobile Communication & Networking, Vol. 4, No. 1, pp. 27-35. Research India Publications, India, ISSN: 2231-1203

Wehbe, N. (2014). Evidence Based Practice (EBP) in the Lenses of DPT Programs. In Challenges of Doctor of Physical Therapy (DPT): From roots to the next era. Seminar at Université Antonine, Hadath, Baabda – March 2014

Pierre Al-khoury, Mansour AlShamali “Corporatization of Higher Education and the Commercialization of Education: Evidence from Western Universities” KDP, Kindle Published Books, Amazon, USA. ASIN: B017BHU72U, (2014)

R. ABI ZEID DAOU, X. MOREAU (2014) – Comparison Between Integer Order and Fractional Order Controllers Conference proceedings – 17th IEEE Mediterranean Electrotechnical Conference, MELECON 2014 – Beirut, Lebanon.

Charbel Habib (2014) « Quality in Undergraduate Studies, Quality in Postgraduate Studies and Continuing Education », Conference proceedings, Seminar “Walking through and towards quality in physiotherapy”, at LGU.

Wehbe, N. (2014). Attitudes, Knowledge and Behaviors of Lebanese Physical Therapists towards EBP: A national survey. 9th Order of Physical Therapists in Lebanon Congress, Beirut – September 2014

R. ABI ZEID DAOU, M. OWAYJAN – Importance of the Alignment of Laboratory Courses with the Needs of the Industry in Electrical Engineering Majors – Conférence Internationale des Formations d’Ingénieurs et de Techniciens, CITEF 2014 – October 2014, Beirut, Lebanon.

Pierre Al-Khoury, Marwan Kotob, Batoul Al Mouhammad, Dima Shamseddine, Hanan El Khodor, Hibatoullah El Bsat, Rania El Khatib, and Yasmina Chaar (2014): “The Role of Accountants in Decision making in Lebanese Firms”, Journal of Modern Accounting and Auditing, Vol.10, No.2, David Publishing, USA, ISSN: 1548-6583

Khalil Ghazzawi, Pierre Al-Khoury, and Judy Saman ( 2014): “The effect of implementing technology in HRM on the level of Employee motivation, Human Resources Management Research 2014, Vol. 4, No. 2, DOI: 10.5923

Pierre Al-Khoury, Marwan Kotob, Abed El Kader Fares, Mohamad Eido, and Mustapha Ghandour (2014): Lebanese Students’ Awareness Regarding Accreditation In Higher Education Institutions, Journal of Business Education and Accreditation, Volume 6, No. 1, , The Institute of Business and Finance Research, USA, ISSN: 1944-5903

Pierre Al-Khoury, Marwan Kotob, Shahd Iskandar, Firas Amad, Tala Mezher, Tarek Saidi, Wassim Ghazzawi, and Zeina El Baba (2014): Employees’ perception about the effect of training on promotion: Evidence from Lebanon, Global Journal of Business Research. Vol 8, issue 2. The Institute of Business and Finance Research, USA, ISSN: 1944-5903

Pierre Al-Khoury, Marwan Al Kotob, Nour El Assaad, SherinDahrouj, Aya Al Halabi, Loussine El Kakhi, and Samer Tabet (2014): Future of Social Media in Advertizing: A Feedback from Lebanon. International Journal of Modern Business Issues of Global Markets, Central Research Insights, Vol. 2, No. 2, ISSN 2310-2527

Khalil Ghazzawi, Pierre Al-Khoury, and Aya Bizri (2014), “Critical Attributes For Successful Teamwork Implementation Within Lebanese Organizations” International Journal of Management (IJM) ISSN 0976-6502 (Print) ISSN 0976-6510 (Online) Volume 5, Issue 1, January (2014), Journal Impact Factor (2013): 6.9071 (Calculated by GISI)

Charbel Habib (2014) « La physiothérapie : passé, présent et futur », Conference proceedings, journée scientifique « la Physiothérapie et la médecine : approche interdisciplinaire » à l’Hôpital Saint Georges Ajaltoun.

R. ABI ZEID DAOU, X. MOREAU – Comparison Between Integer Order and Fractional Order Controllers – 17th IEEE Mediterranean Electro technical Conference, MELECON 2014 – April 2014, Beirut, Lebanon

Daw Dory, Al-Khoury Pierre (2014), “Herzberg’s Motivation Hygiene Theory and Job Satisfaction in the Lebanese Banking Sector”, Business Journal for Entrepreneurs, Vol 2014 , No 3 ISSN 1548 -1859, Franklin Publishing, USA,

Charbel Habib (2014), Research for Public Health: Case Study – A new concept of a School Bag, Conference proceedings the 9th OPTL International Congress on Advanced Practice in Physiotherapy at Hilton Hotel – Beirut, Lebanon.

R. ABI ZEID DAOU, M. OWAYJAN – Importance of the Alignment of Laboratory Courses with the Needs of the Industry in Electrical Engineering Majors – Conférence Internationale des formations d’Ingénieurs et de Techniciens, CITEF 2014 – October 2014, Beirut, Lebanon.

Wehbe, N., Yehya, N. & Akoury, E. (2014), Relationship between psychological factors and pain intensity in chronic low back pain, Advances in Physical Therapy Journal, 1(3)

Khadra, C., Wehbe, N., Lachance Fiola, J., Skaf, W. & Nehme, M. (2014), Symptoms of Post-traumatic Stress Disorder Among Battered Women in Lebanon : An Exploratory Study. Journal of Interpersonal Violence, May 2014, 1-19., DOI: 10.1177/0886260514534774

Mansour AlShamali, Nour AlShamali, Pierre Al-Khoury (2014), Evaluating Banking Efficiency in Kuwait – A Pre and Post Recession Perspective, Economics World Journal, Vol 2, No. 5. ISSN: 2328-7144

R. ABI ZEID DAOU and X. MOREAU – Fractional Calculus: Theory – Nova Science Pub – ISBN: 978-1-63463-002-3 – December 2014 (BOOK)

Dory Daw, Pierre Al-Khoury (2014), “Impact of Pay Structure On Employees’ Satisfaction In Lebanon” Business Journal for Entrepreneurs, Vol. 2014 , No. 4, ISSN 1548-1859, Franklin Publishing, USA.

José-Noel Ibrahim, Rania Jounblat, Adriana Delwail, Joelle Abou-Ghoch, Nabiha Salem, Eliane Chouery, André Megarbane, Myrna Medlej-Hashim, Jean-Claude Lecron. Ex vivo PBMC cytokine profile in FMF patients: Involvement of IL-1β, IL-1α and Th17- associated cytokines and decrease of Th1 and Th2 cytokines. Cytokine 2014, 69 (2): 248-254.

Myrna Medlej-Hashim, Rania Jounblat, Aline Hamade, José-Noel Ibrahim, Francine Rizk, Georges Azzi, Marwa Abdallah, Layane Nakib, May Lahoud, and Rita Nabout, Hypovitaminosis D in a young Lebanese population: Effect of GC gene polymorphisms on vitamin D and vitamin D binding protein levels. Ann Hum Genet 2015, 79(6): 394-401.

R. ABI ZEID DAOU and X. MOREAU – Fractional Calculus: Applications – Nova Science Pub – ISBN: 978-1-63463-221-8 – February 2015

R. ASSAF, R. ABI ZEID DAOU and X. MOREAU – Time Domain Response for the Fractional Order Transfer Function Characterizing the Thermal Diffusive Interface – The Third International Conference on Technological Advances in Electrical, Electronics and Computer Engineering (TAEECE 2015) – April 2015, Beirut, Lebanon. (Conference proceedings)

M. OWAYJAN, R. ABI ZEID DAOU and X. MOREAU – A Comparison Between Frequency Domain and Time Domain Controller Synthesis – Position Control of a Dc Motor – The Third International Conference on Technological Advances in Electrical, Electronics and Computer Engineering (TAEECE 2015) – April 2015, Beirut, Lebanon. (Conference proceedings)

F. CHRISTOPHY, X. MOREAU and R. ABI ZEID DAOU – Temperature Control of a Diffusive Medium Using the Second Generation CRONE Control – The Third International Conference on Technological Advances in Electrical, Electronics and Computer Engineering (TAEECE 2015) – April 2015, Beirut, Lebanon. (Conference proceedings)

S. TELAWI, A. HAYEK, J. BÖRCSÖK and R. ABI ZEID DAOU – Approach of Safety-Related Monitoring and Analyzing of Human Motion with Limited Sources of Captured Sensory Data –Third International Conference on Technological Advances in Electrical, Electronics and Computer Engineering (TAEECE 2015) – April 2015, Beirut, Lebanon. (Conference proceedings)

Pierre Al-Khoury, Mansour Al-Shamali “Digital and Electronic Learning in the Arab World”, Book published by Lambert Academic Publishing (LAP), Germany (ISBN 978-3-659-59559-2). 2015

R. ABI ZEID DAOU, T. SAADE and R. JAHJAH – Controlling of Patient Environment Remotely by a Single Click, Chapter in: Advances in Engineering Research. Volume 9, Editor: Victoria M. Petrova- ISBN : 978-1-63482-305-0 – July 2015

Pierre Al-Khoury, Mansour AlShamali (2015), “Responsibility and its Applications in the Arab World”, Feature Edition Franklin Publishing, USA.Vol. 2015, No 4, ISSN 1548-1840, OCLC 54016043,

Pierre Al-Khoury, Daoud Cheiboub Zein, and Randa Saadeh (2015), Romance in work places, empirical evidence from Lebanon, Business Journal for Entrepreneurs Vol 2015, No. 4, ISSN 1548 -1859, Franklin Publishing, USA. (ABDC Journals Quality List 2013)

Wehbe, N.. Documenting Physical Therapy Services in Cardiopulmonary Conditions, Continuum: Walking Through and Towards Quality in Physiotherapy (Patient File Documentation: Theory and Practice), Lebanese German University – May 2015

Pierre Al-Khoury, Daoud Cheiboub Zein, and Randa Saadeh (2016). “Gender and Romantic Communications at Work, an Empirical Study from Lebanon” Global Business & Law Journal, Vol. 2016, No.1, ISSN 2153-165X, London Press, USA.

R. ABI ZEID DAOU, E. ADD, F. NAKHLE, A. HAYEK and J. BÖRCSÖK(2015). “Patient Vital Signs Monitoring via Android Application”, Third International Conference on Advances in Biomedical Engineering (ICABME 2015) – Sept 2015, Beirut Lebanon. (Conference proceedings).

Pierre Al-Khoury, Mansour AlShamali, University Social Responsibility and its Application to the Arab World (Book), Franklin Publishing, USA. ISSN 1548-1840.

Ibrahim JN, Chouery E, Lecron JC, Mégarbané A, Medlej-Hashim M (2015). Study of the association of IL-1β and IL-1RA gene polymorphisms with occurrence and severity of Familial Mediterranean fever. Eur J Med Genet. 2015, 58 (12):668-73.

Pierre Al-Khoury, Dory Daw (2015), “Social Media Effect on Academic Performance of Students: A Cross-Sectional Study of Lebanese Higher Education Students”, Review of Business Research Journal, Vol.15, No 4, ISSN 1546-2609, International Academy of Business and Economics(IABE), USA. (ABDC Journals Quality List 2013)

Pierre Al-Khoury, Ina-Marie Fechter, Katrin Bolkart, and Mansour AlShamali (2015): Students Social Responsibility Initiatives and Impact on University Performance: An Empirical Study from Lebanon, Business Education & Accreditation (BEA). Volume 7, Number 2, 2015, The Institute of Business and Finance Research, USA, ISSN: 1944-5903 (ABDC Journals Quality List 2013)

Pierre Al-Khoury, Roula Moubarak, Maria Franjieh, Sarah Abboud, and Mansour AlShamali (2015): “Auditors Role, Responsibilities, Duties and AIS to Prevent Errors and Fraud: An Evidence from Lebanon”. Journal of Modern Accounting and Auditing, Vol 11, No 12, David Publishing, USA, ISSN: 1548-6583 (ABDC Journals Quality List 2013)