蜜豆视频

Associate Professor Noor Houqe staff profile picture

Contact details +6492136297

Associate Professor Noor Houqe PhD, CAANZ

Associate Professor of Accountancy

Doctoral Supervisor
School of Accountancy and Finance

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).  

More about me...View less...

Professional

Contact details

  • Ph: +6492136297
    Location: QA3.02, Quadrangle
    Campus: Albany

Qualifications

  • Doctor of Philosophy - Victoria University (2010)

Fellowships and Memberships

  • Member, Chartered Accountants of Australia and New Zealand (Member) (2013)

Certifications and Registrations

  • Licence, Supervisor, 蜜豆视频

Research Expertise

Research Interests

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

Thematics

Design 鈥� 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 Outputs

Journal

de Villiers, C., Dimes, R., Houqe, MN., Hu, N., & Molinari, M. (2025). University sustainability performance as a catalyst for societal change. Accounting, Auditing and Accountability Journal.
[Journal article]Authored by: Houqe, M.
Read Online:
Read Abstract: abstract icon
Chikunda, P., Bhuiyan, MBU., Houqe, MN., & Nguyen, LTM. (2025). Long-tenured CEOs and firm performance: too much of a good thing? Evidence from New Zealand. Pacific Accounting Review.
[Journal article]Authored by: Bhuiyan, M., Houqe, M.
Read article at 蜜豆视频Research Online:
Read Online:
Read Abstract: abstract icon
Houqe, MN., Marasigan, A., & de Villiers, C. (2025). How Can Vice-Chancellor Compensation Be Justified? Evidence From New Zealand. Accounting and Finance.
[Journal article]Authored by: Houqe, M.
Read Online:
Read Abstract: abstract icon
Moses, O., Bui, B., Houqe, M., & Borghei, Z. (2025). Readiness for Mandatory Climate-Related Disclosures: A Tri-Jurisdictional Analysis of Governance Attributes in Australia, New Zealand and the United Kingdom. Business Strategy and the Environment. 34(3), 3739-3763
[Journal article]Authored by: Houqe, M.
Read article at 蜜豆视频Research Online:
Read Online:
Read Abstract: abstract icon
Sun, XS., Houqe, MN., Bhuiyan, MBU., & Zaman, M. (2025). How do auditors price financial secrecy culture? An international study. Asian Review of Accounting.
[Journal article]Authored by: Bhuiyan, M., Houqe, M.
Read Online:
Read Abstract: abstract icon

view more...

Ahmad, F., Houqe, M., & van Zijl, T. (2024). The nexus of political connections and corporate tax strategies in Pakistan. Journal of Accounting in Emerging Economies. Ahead of Print, Retrieved from https://www.emerald.com/insight/content/doi/10.1108/jaee-01-2024-0027/full/html
[Journal article]Authored by: Ahmad, F., Houqe, M.
Read Online:
Read Abstract: abstract icon
Opare, S., Safiullah, M., Houqe, M., & van Zijl, T. (2025). Do US cross-listings, IFRS adoption and domestic investor protection impact earnings management?. International Journal of Managerial Finance. 21(2), 474-502
[Journal article]Authored by: Houqe, M., Opare, S.
Read Online:
Read Abstract: abstract icon
Houqe, MN., Michael, M., Ali, MJ., & Rahman, D. (2024). Company reputation and dividend payout. Meditari Accountancy Research. 32(6), 2261-2297
[Journal article]Authored by: Houqe, M.
Read Online:
Read Abstract: abstract icon
Houqe, MN., Abdelfattah, T., Zahir-ul-Hassan, MK., & Ullah, S. (2024). Impact of business strategy on carbon emissions: Empirical evidence from U.S. firms. Business Strategy and the Environment. 33(6), 5939-5954
[Journal article]Authored by: Houqe, M.
Read article at 蜜豆视频Research Online:
Read Online:
Read Abstract: abstract icon
5
Houqe, MN., Opare, S., & Zahir-Ul-Hassan, MK. (2024). Carbon emissions, female CEOs and earnings management. International Journal of Accounting and Information Management. 32(4), 593-621
[Journal article]Authored by: Houqe, M., Opare, S.
Read Online:
Read Abstract: abstract icon
7
Safiullah, M., Houqe, MN., Ali, MJ., & Azam, MS. (2024). Debt overhang and carbon emissions. International Journal of Managerial Finance. 20(4), 1069-1093
[Journal article]Authored by: Houqe, M.
Read Online:
Read Abstract: abstract icon
6
Houqe, MN., Khan, HZ., Moses, O., & Elias, A. (2024). Corporate reputation, cost of capital and the moderating role of economic development: international evidence. Meditari Accountancy Research. 32(4), 1106-1134
[Journal article]Authored by: Houqe, M.
Read Online:
Read Abstract: abstract icon
6
Hu, Q., Bhuiyan, MBU., & Houqe, MN. (2024). CFO Demographics and Working Capital Management in China. Journal of Emerging Market Finance. 23(1), 56-82
[Journal article]Authored by: Bhuiyan, M., Houqe, M.
Read Online:
Read Abstract: abstract icon
2
Houqe, MN., Monem, RM., & van Zijl, T. (2023). Business strategy, cash holdings, and dividend payouts. Accounting and Finance. 63(4), 3999-4035
[Journal article]Authored by: Houqe, M.
Read article at 蜜豆视频Research Online:
Read Online:
Read Abstract: abstract icon
15
Opare, S., Houqe, M., & van Zijl, T. (2023). Earnings management and underperformance after seasoned equity offerings: a cross-country study. International Journal of Managerial Finance. 19(5), 1053-1075
[Journal article]Authored by: Houqe, M., Opare, S.
Read article at 蜜豆视频Research Online:
Read Online:
Read Abstract: abstract icon
4
Houqe, MN., & Khan, HZ. (2023). What determines the quality of carbon reporting? A system-oriented theories and corporate governance perspective. Business Strategy and the Environment. 32(6), 3197-3216
[Journal article]Authored by: Houqe, M.
Read article at 蜜豆视频Research Online:
Read Online:
Read Abstract: abstract icon
27
Khan, HZ., Houqe, MN., & Ielemia, IK. (2023). Organic versus cosmetic efforts of the quality of carbon reporting by top New Zealand firms. Does market reward or penalise?. Business Strategy and the Environment. 32(1), 686-703
[Journal article]Authored by: Houqe, M.
Read article at 蜜豆视频Research Online:
Read Online:
Read Abstract: abstract icon
17
Ahamed, FT., Houqe, MN., & van Zijl, T. (2023). Meta-analysis of the impact of financial constraints on firm performance. Accounting and Finance. 63(2), 1671-1707
[Journal article]Authored by: Houqe, M.
Read article at 蜜豆视频Research Online:
Read Online:
Read Abstract: abstract icon
20
Bui, B., Houqe, MN., & Zahir-ul-Hassan, MK. (2022). Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis. Journal of Management Control. 33(4), 483-524
[Journal article]Authored by: Houqe, M.
Read article at 蜜豆视频Research Online:
Read Online:
Read Abstract: abstract icon
12
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.
Read article at 蜜豆视频Research Online:
Read Online:
Read Abstract: abstract icon
16
Bui, B., Chelli, M., & Houqe, MN. (2021). Climate change disclosure ratings: the ideological play. Meditari Accountancy Research.
[Journal article]Authored by: Houqe, M.
Read Online:
Read Abstract: abstract icon
4
Hoque, MN., Bhuiyan, MBU., Nomura, T., & van Zijl, T. (2022). Determinants of cash holdings—evidence from New Zealand local councils. Public Money and Management. 42(8), 605-615
[Journal article]Authored by: Bhuiyan, M., Houqe, M.
Read Online:
Read Abstract: abstract icon
9
2
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.
Read Online:
Read Abstract: abstract icon
17
2
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.
Read Online:
Read Abstract: abstract icon
51
1
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.
Read Online:
Read Abstract: abstract icon
3
1
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.
Read Online:
Read Abstract: abstract icon
33
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.
Read Online:
Read Abstract: abstract icon
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.
Read Online:
Read Abstract: abstract icon
7
2
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.
Read Online:
Read Abstract: abstract icon
2
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.
Read Online:
Read Abstract: abstract icon
150
12
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.
Read Online:
Read Abstract: abstract icon
126
26
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.
Read Online:
Read Abstract: abstract icon
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.
Read Online:
Read Abstract: abstract icon
8
1
Houqe, N. (2018). A review of the current debate on the determinants and consequences of mandatory IFRS adoption. International Journal of Accounting and Information Management. 26(3), 413-442
[Journal article]Authored by: Houqe, M.
Read Online:
Read Abstract: abstract icon
35
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.
Read Online:
Read Abstract: abstract icon
21
9
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.
Read Online:
Read Abstract: abstract icon
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.
Read Online:
Read Abstract: abstract icon
78
31
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.
Read Online:
Read Abstract: abstract icon
4
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.
Read Online:
1
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.
Read Online:
Read Abstract: abstract icon
22
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.
Read Online:
Read Abstract: abstract icon
24
11
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.
Read Online:
Read Abstract: abstract icon
83
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.
Read Online:
Read Abstract: abstract icon
14
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.
Read Online:
Read Abstract: abstract icon
45
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.
Read Online:
2
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.
Read Online:
Read Abstract: abstract icon
193
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.
Read Online:
Read Abstract: abstract icon
29
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.
Read Abstract: abstract icon
1
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.
Read Online:
Read Abstract: abstract icon
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.
Read Online:
Read Abstract: abstract icon
1
Houqe, M., & Hossain, M. (2004). Accounting and Reporting Policies in the International Setting: A Review of the Policies of Multinational Corporations. Journal of Business Studies. 25(2), 133-140
[Journal article]Authored by: Houqe, M.
Houqe, M., & Ahmed, M. (2004). Industrial Credit Performance Analysis - A Case Study of BASIC Bank Limited. The Cost and Management Accountant. 22(5), 15-16
[Journal article]Authored by: Houqe, M.
Houqe, M. (2004). An Evaluation of the Criteria for Determining the Rural Loan Recovery Behaviour in Bangladesh. The Bangladesh Accountant. 43(16), 73-76
[Journal article]Authored by: Houqe, M.
Houqe, M. (2004). Exchange Rate Management: A Case Study on Commercial Banks of Bangladesh. The Bangladesh Accountant. 44(17), 27-33
[Journal article]Authored by: Houqe, M.

view less...

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.
13

Conference

Ahmad, F., Houqe, M., & van Zijl, T.The nexus of political connections and corporate tax strategies in Pakistan. Journal of Accounting in Emerging Economies. 15 (2)(pp. 306 - 332). 2042-1168.
[Conference]Authored by: Ahmad, F., Houqe, M.
Read Abstract: abstract icon
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.
Read Abstract: abstract icon
16
3
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鈥� 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

Current Issues in Finnacial Accounting

Research Methods in Accounting

Contact Supervisor

Graduate Supervision Statement

I have previously supervised to completion 5 PhD students outside of 蜜豆视频. My research areas of interest include, but are not limited to, capital markets, accounting policy reforms, financial reporting, sustainability reporting, and corporate governance. External supervision from my end has involved collaboration in the form of providing mentorship and expertise on topics that fall into my area of specialization with other universities.


Associate Professor Noor Houqe is available for Masters and Doctorial supervision.

Summary of Doctoral Supervision

Position Current Completed
Main Supervisor 3 2
Co-supervisor 1 0

Current Doctoral Supervision

Main Supervisor of:

  • Ashley Hu - Doctor of Philosophy
    Sustainability Assurance Practices in China - A Post-COVID-19 Analysis
  • Aramide Sanusi - Doctor of Philosophy
    Quality of Universities Sustainability Reporting: Evidence from New Zealand
  • Jerry Ielemia - Doctor of Philosophy
    Carbon disclosure in line with TCFD guideline: International evidence

Co-supervisor of:

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

Completed Doctoral Supervision

Main Supervisor of:

  • 2024 - Alva Marasigan - Doctor of Philosophy
    Investigating the quality and drivers of sustainability reporting in the electricity industry: A global context
  • 2024 - Takumi Nomura - Doctor of Philosophy
    Towards Mandatory International Corporate Social Responsibility Standards

Media and Links

Other Links