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Associate Professor Noor Houqe staff profile picture

Contact details +6492136297

Associate Professor Noor Houqe

Associate Professor of Accountancy

School of Accountancy

Noor’s main areas of research interest include but are not limited to capital markets, accounting policy reforms, financial reporting, sustainability reporting and corporate governance. His research has appeared in prominent journals like The International Journal of Accounting, Pacific-Basin Finance Journal, International Journal of Auditing, Advances in Accounting, Research in Accounting Regulation, and Journal of International Accounting Auditing & Taxation. Noor has supervised two PhDs to completion and is now supervising three other PhD students. 

Noor’s teaching interests include Financial Accounting, International Accounting and Financial Statement Analysis for both undergraduate and postgraduate levels.  Noor is a member of the following organizations: AAA, EAA and AFAANZ.

Noor is an Associate Professor in Accounting. He joined the School in January 2018. He was previously at Victoria University of Wellington, ANU and the University of Dhaka. He is a member of Certified Practicing Accountants (CPA), Australia, and of the Chartered Accountants Australia and New Zealand (CAANZ).  

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Research Expertise

Research Interests

Capital Markets, Accounting Policy Reforms, Financial Reporting, Sustainability Reporting and Corporate Governance

Thematics

Design – for Commerce, Community and Culture

Area of Expertise

Field of research codes
Accounting Theory and Standards (150101): Accounting, Auditing and Accountability (150100): Auditing and Accountability (150102): Commerce, Management, Tourism And Services (150000): Financial Accounting (150103): International Accounting (150104): Sustainability Accounting and Reporting (150106)

Keywords

Finacial Accounting

Accounting Standards 

International Accounting

Accounting Theory 

 Auditing 

Corporate Governance

Sustainability reporting

Research Projects

Summary of Research Projects

Position Current Completed
Project Leader 1 0

Research Outputs

Journal

Houqe, MN., Opare, S., Zahir-Ul-hassan, MK., & Ahmed, K. (2022). The Effects of Carbon Emissions and Agency Costs on Firm Performance. Journal of Risk and Financial Management. 15(4)
[Journal article]Authored by: Houqe, M., Opare, S.
Ahamed, FT., Houqe, MN., & van Zijl, T. (2022). Meta-analysis of the impact of financial constraints on firm performance. Accounting and Finance.
[Journal article]Authored by: Houqe, M.
Opare, S., Houqe, MN., & van Zijl, T. (2021). Meta-analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital. Abacus. 57(3), 502-556
[Journal article]Authored by: Houqe, M., Opare, S.
Bui, B., Chelli, M., & Houqe, MN. (2021). Climate change disclosure ratings: the ideological play. Meditari Accountancy Research.
[Journal article]Authored by: Houqe, M.
Bui, B., Houqe, MN., & Zaman, M. (2021). Climate change mitigation: Carbon assurance and reporting integrity. Business Strategy and the Environment. 30(8), 3839-3853
[Journal article]Authored by: Houqe, M.
Tareq, M., Nurul Houqe, M., & van Zijl, T. (2021). Governance of tunnelling in developing countries: evidence from Bangladesh. Accounting and Finance. 61(2), 3031-3051
[Journal article]Authored by: Houqe, M.
Nurul Hoque, M., Bhuiyan, MBU., Nomura, T., & van Zijl, T. (2020). Determinants of cash holdings—evidence from New Zealand local councils. Public Money and Management.
[Journal article]Authored by: Bhuiyan, M., Houqe, M.
Houqe, MN., Ahmed, K., & Richardson, G. (2020). The Effect of Environmental, Social, and Governance Performance Factors on Firms' Cost of Debt: International Evidence. International Journal of Accounting.
[Journal article]Authored by: Houqe, M.
Ahmed, K., Houqe, MN., Hillier, J., & Crockett, S. (2020). Properties of analysts’ consensus cash flow forecasts for Australian firms. Accounting Research Journal. , 128-147
[Journal article]Authored by: Houqe, M.
Opare, S., Houqe, MN., & van Zijl, T. (2020). IFRS adoption and seasoned equity offering underperformance. Pacific Basin Finance Journal. 61
[Journal article]Authored by: Houqe, M., Opare, S.
Houqe, MN., Zahir-ul-Hassan, MK., Idrus, MA., & van Zijl, T. (2020). Bribery and corruption: assessing the fairness of the Malaysian judicial system. Crime, Law and Social Change. 74(2), 135-154
[Journal article]Authored by: Houqe, M.
Bui, B., Houqe, MN., & Zaman, M. (2020). Climate governance effects on carbon disclosure and performance. British Accounting Review. 52(2)
[Journal article]Authored by: Houqe, M.
Bui, B., Moses, O., & Houqe, MN. (2020). Carbon disclosure, emission intensity and cost of equity capital: multi-country evidence. Accounting and Finance. 60(1), 47-71
[Journal article]Authored by: Houqe, M.
Houqe, M., van Zijl, T., & Waresul Karim, AKM. (2019). The value relevance of corporate donations. Pacific Basin Finance Journal. Retrieved from https://www.sciencedirect.com/science/article/pii/S0927538X1730392X?via=ihub
[Journal article]Authored by: Houqe, M.
Houqe, MN., van Zijl, T., Waresul Karim, AKM., & Mahoney, A. (2019). What is the impact of corruption on audit fees?. Public Money and Management. 39(2), 123-131
[Journal article]Authored by: Houqe, M.
Houqe, MN. (2018). A review of the current debate on the determinants and consequences of mandatory IFRS adoption. International Journal of Accounting and Information Management. Retrieved from https://www.emeraldinsight.com/doi/abs/10.1108/IJAIM-03-2017-0034
[Journal article]Authored by: Houqe, M.
Moses, O., Houqe, MN., & van Zijl, T. (2018). What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure?. Journal of Contemporary Accounting and Economics. 14(2), 216-233
[Journal article]Authored by: Houqe, M.
Houqe, MN., Mahoney, A., van Zijl, T., & Karim, W. (2017). What is the impact of corruption on audit fees?. Public Money and Management. , Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2880077
[Journal article]Authored by: Houqe, M.
Houqe, MN., Ahmed, K., & van Zijl, T. (2017). Audit Quality, Earnings Management, and Cost of Equity Capital: Evidence from India. International Journal of Auditing. 21(2), 177-189
[Journal article]Authored by: Houqe, M.
Tareq, M., Houqe, MN., Van Zijl, T., Taylor, DW., & Morley, C. (2017). Discriminatory related party transactions: A new measure. International Journal of Accounting and Information Management. 25(4), 395-412
[Journal article]Authored by: Houqe, M.
Houqe, MN., & Monem, RM. (2016). Reply to the Discussion of “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study”. International Journal of Accounting. 51(3), 382-384
[Journal article]Authored by: Houqe, M.
Houqe, MN., Monem, RM., & Zijl, TV. (2016). The economic consequences of IFRS adoption: Evidence from New Zealand. Journal of International Accounting, Auditing and Taxation. 27, 40-48
[Journal article]Authored by: Houqe, M.
Houqe, MN., Monem, RM., Tareq, M., & van Zijl, T. (2016). Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe. Pacific Basin Finance Journal. 40, 476-490
[Journal article]Authored by: Houqe, M.
Houqe, MN., & Monem, RM. (2016). IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study. International Journal of Accounting. 51(3), 363-378
[Journal article]Authored by: Houqe, M.
Houqe, MN., van Zijl, T., Dunstan, K., & Karim, AKMW. (2015). Corporate ethics and auditor choice - international evidence. Research in Accounting Regulation. 27(1), 57-65
[Journal article]Authored by: Houqe, M.
Houqe, MN., Easton, S., & van Zijl, T. (2014). Does mandatory IFRS adoption improve information quality in low investor protection countries?. Journal of International Accounting, Auditing and Taxation. 23(2), 87-97
[Journal article]Authored by: Houqe, M.
Houqe, MN., van Zijl, T., Dunstan, K., & Karim, AKMW. (2012). Reply to Discussion of "The Effect of IFRS Adoption and Investor Protection on Earnings Quality around the World". International Journal of Accounting. 47(3), 363-368
[Journal article]Authored by: Houqe, M.
Houqe, MN., van Zijl, T., Dunstan, K., & Karim, AKMW. (2012). The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. International Journal of Accounting. 47(3), 333-355
[Journal article]Authored by: Houqe, M.
Houqe, MN., Monem, RM., & van Zijl, T. (2012). Government quality, auditor choice and adoption of IFRS: A cross country analysis. Advances in Accounting. 28(2), 307-316
[Journal article]Authored by: Houqe, M.
Houqe, MN. (2011). Executive compensation and corporate performance: Evidence from an emerging market. Corporate Ownership and Control. 8(3 F), 505-510
[Journal article]Authored by: Houqe, M.
Houqe, MN., & Islam, TF. (2011). The quality of disclosure in the annual reports: Evidence from an emerging market. Corporate Ownership and Control. 8(3 B), 209-213
[Journal article]Authored by: Houqe, M.
Houqe, MN., & Islam, TF. (2011). Measuring earnings quality: Evidence from New Zealand. Corporate Board: Role, Duties and Composition. 7(1), 24-32
[Journal article]Authored by: Houqe, M.

Book

Zuraida, Z., Houqe, MN., & van Zijl, T. (2018). Value relevance of environmental, social and governance disclosure. In Research Handbook of Finance and Sustainability. (pp. 458 - 483).
[Chapter]Authored by: Houqe, M.

Conference

Houqe, MN., van Zijl, T., Karim, AKMW., & George, TS.The value relevance of corporate donations. Pacific Basin Finance Journal. 0927-538X.
[Conference]Authored by: Houqe, M.
Houqe, MN., Moses, O., & van Zijl, T.(2016, April). What is the Economic Value of the Extractive Industries Transparency Initiative (EITI) Information Disclosure?. .
[Conference]Authored by: Houqe, M.

Consultancy and Languages

Consultancy

  • Nov 2000 to February 2001 - The World Bank
    My roles involved organizing the team to conduct the survey, assigning tasks to other team members, ensuring on-time information delivery, and managing participants’ and coordinator expectations.

Languages

  • Bengali
    Last used: Everyday
    Spoken ability: Excellent
    Written ability: Excellent
  • English
    Last used: Everday
    Spoken ability: Excellent
    Written ability: Excellent

Teaching and Supervision

Teaching Statement

Financial Accounting

International Accounting 

Financial Statement Analysis

Courses Coordinated

Summary of Doctoral Supervision

Position Current Completed
Main Supervisor 2 0
Co-supervisor 1 0

Current Doctoral Supervision

Main Supervisor of:

  • Alva Marasigan - Doctor of Philosophy
    Sustainability in the Electricity Industry: United Nations Sustainable Development Goal nos. 7 and 13, and Measurement of Sustainability PerformanceSustainability in the Electricity Industry: United Nations Sustainable Development Goal nos. 7 and 13, and Measurement of Sustainability Performance
  • Takumi Nomura - Doctor of Philosophy
    Towards Mandatory International Corporate Social Responsibility Standards

Co-supervisor of:

  • Hugh Hu - Doctor of Philosophy
    Impact of the top management team on corporate financial policy

Media and Links