Noor Houqe

School of Accountancy

New Zealand

SCHOLARLY PAPERS

38

DOWNLOADS
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8,145

CITATIONS
Rank 28,441

SSRN RANKINGS

Top 28,441

in Total Papers Citations

14

Scholarly Papers (38)

1.

The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World

International Journal of Accounting, 47(3), 333-355
Number of pages: 36 Posted: 04 Feb 2010 Last Revised: 27 Sep 2012
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs
Downloads 1,735 (9,011)
Citation 21

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earnings quality, discretionary accruals, accruals quality, earnings persistence, micro governance, and macro governance

2.

Does Corporate Governance affect Earnings Quality: Preliminary Evidence from an Emerging Market

A T Business Review, 7(3), 48-57, 2011
Number of pages: 12 Posted: 18 Dec 2010 Last Revised: 26 Dec 2017
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs
Downloads 875 (25,886)

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earnings quality, discretionary accruals, corporate governance

3.

Measuring Earnings Quality: Evidence from New Zealand

Journal of Corporate Board: Roles, Duties & Composition, 7(1),24-32
Number of pages: 1 Posted: 26 Aug 2011 Last Revised: 19 Mar 2015
Noor Houqe and Tahmin Fatema Islam
School of Accountancy and East West University, Bangladesh
Downloads 863 (26,404)

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earnings quality, accounting information, financial analysts

Value Relevance of Environmental, Social and Governance Disclosure

Handbook of Finance and Sustainability, 2016
Number of pages: 59 Posted: 10 Jan 2014 Last Revised: 19 Dec 2017
Zuraida Zuraida, Noor Houqe and Tony van Zijl
Victoria University of Wellington, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 512 (52,428)
Citation 1

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Value relevance, non-financial information, ESG

Value Relevance of Environmental, Social, and Governance Disclosure

Handbook of Finance and Sustainability, 2016
Number of pages: 59 Posted: 27 Jan 2016 Last Revised: 19 Dec 2017
Zuraida Zuraida, Noor Houqe and Tony van Zijl
Victoria University of Wellington, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 121 (229,782)

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Value relevance, non-financial information, ESG

5.

Understanding IFRS Adoption: A Review of Current Debate and Consequences

FIRN Research Paper
Number of pages: 32 Posted: 16 May 2013
Noor Houqe, Reza Monem and Peter Clarkson
School of Accountancy, Griffith University - Griffith Business School and University of Queensland - Business School
Downloads 565 (46,835)

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6.

The Economic Consequences of IFRS Adoption: Evidence from in New Zealand

Journal of International Accounting Auditing and Taxation, 2016, 27:40-48
Number of pages: 20 Posted: 09 Sep 2011 Last Revised: 30 Apr 2017
Noor Houqe, Reza Monem and Tony van Zijl
School of Accountancy, Griffith University - Griffith Business School and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 461 (60,516)
Citation 2

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Cost of equity capital, IFRS adoption, Economic consequences

7.

Corporate Ethics and Auditor Choice – International Evidence

Research in Accounting Regulations, Forthcoming
Number of pages: 31 Posted: 12 Apr 2010 Last Revised: 30 Apr 2017
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs
Downloads 441 (63,874)
Citation 1

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Ethics, board ethics, auditor quality, board size, corporate ethics

Government Quality, Auditor Choice and Adoption of IFRS: A Cross Country Analysis

Advances in Accounting, 28(2),307-316
Number of pages: 49 Posted: 02 Jan 2012 Last Revised: 04 Jan 2013
Noor Houqe, Reza Monem and Tony van Zijl
School of Accountancy, Griffith University - Griffith Business School and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 235 (128,017)

Abstract:

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Government quality, Auditor quality, IFRS

Government Quality, the Adoption of IFRS and Auditor Choice: A Cross Country Analysis

Advances in Accounting, 28(2),307-316
Number of pages: 22 Posted: 18 Sep 2011 Last Revised: 04 Jan 2013
Noor Houqe, Tony van Zijl and Reza Monem
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration and Griffith University - Griffith Business School
Downloads 132 (214,848)

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Government quality, Big 4, IFRS, Auditor quality, Investor protection

9.

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

Pacific Basin Finance Journal, 40 (Part B):476-490
Number of pages: 51 Posted: 20 Mar 2013 Last Revised: 30 Apr 2017
Noor Houqe, Reza Monem and Mohammad Tareq
School of Accountancy, Griffith University - Griffith Business School and RMIT University
Downloads 344 (85,624)
Citation 2

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earnings quality, signed abnormal accruals, earnings conservatism, culture, mandatory IFRS adoption

10.

Does Mandatory IFRS Adoption Improve Information Quality in Low Investor Protection Countries?

Journal of International Accounting, Auditing & Taxation, 2014, 23 (1):87-97
Number of pages: 34 Posted: 26 Feb 2013 Last Revised: 01 May 2017
Noor Houqe, Samuel Easton and Tony van Zijl
School of Accountancy, Victoria University of Wellington and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 319 (93,117)
Citation 3

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IFRS adoption, mandatory IFRS adoption, investor protection, corporate governance, information quality, forecast accuracy, forecast dispersion

11.

Discriminatory Related Party Transactions: A New Measure

International Journal of Accounting and Information Management (Forthcoming)
Number of pages: 28 Posted: 20 Dec 2012 Last Revised: 30 Apr 2017
RMIT University, School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, RMIT University and RMIT University - Graduate School of Business and Law
Downloads 216 (139,481)
Citation 1

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Related-party transactions, tunnelling, minority shareholders, discriminatory transactions

12.

IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study

International Journal of Accounting Symposium, May 2013
Number of pages: 39 Posted: 12 May 2013 Last Revised: 30 Apr 2017
Noor Houqe and Reza Monem
School of Accountancy and Griffith University - Griffith Business School
Downloads 180 (165,105)
Citation 1

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Corruption, Accounting environment, Political institutions, IFRS, Economic development, Investor protection

13.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from India

International Journal of Auditing, 2017, DOI 10.1111/ijau.12087
Number of pages: 39 Posted: 19 Dec 2011 Last Revised: 30 Apr 2017
Noor Houqe, Kamran Ahmed and Tony van Zijl
School of Accountancy, La Trobe University - School of Accounting and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 145 (198,547)

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IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study

The International Journal of Accounting, 2016, 51 (3):363-378
Number of pages: 50 Posted: 26 Dec 2015 Last Revised: 30 Apr 2017
Noor Houqe and Reza Monem
School of Accountancy and Griffith University - Griffith Business School
Downloads 108 (249,745)
Citation 2

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Corruption perception, IFRS, Extent of disclosure, Accounting environment, Political institutions, Economic development, Developing countries

IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study

The International Journal of Accounting, 2016, 51 (3):363-378
Number of pages: 50 Posted: 12 May 2013
Noor Houqe and Reza Monem
School of Accountancy and Griffith University - Griffith Business School
Downloads 31 (468,468)
Citation 2

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Corruption, Accounting environment, Political institutions, IFRS, Economic development, Investor protection

15.

Executive Compensation and Corporate Performance: Evidence from an Emerging Market

Corporate Ownership and Control, 8(3),505-510
Number of pages: 1 Posted: 27 Aug 2011 Last Revised: 04 Jan 2013
Noor Houqe
School of Accountancy
Downloads 136 (209,002)

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executive compensation, corporate performance, employee stock ownership plan, special amenities

16.

What is the Impact of Corruption on Audit Fees?

Public Money & Management
Number of pages: 24 Posted: 06 Dec 2016 Last Revised: 19 Dec 2017
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Saint Mary's College of California - Graduate Business Programs and Independent
Downloads 122 (227,369)

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Audit Fees, Big-4 Premium, Corruption

17.

Government Quality, Auditor Choice and Adoption of IFRS : A Cross Country Analysis

Advances in Accounting: Incorporating Advances in International Accounting, 28 (2): 307-316.
Number of pages: 44 Posted: 26 Mar 2012 Last Revised: 01 May 2017
Noor Houqe, Reza Monem and Tony van Zijl
School of Accountancy, Griffith University - Griffith Business School and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 106 (251,602)
Citation 1

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government quality, Big 4, IFRS, auditor quality, investor protection

18.

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37 Posted: 16 Jan 2016 Last Revised: 30 Apr 2017
School of Accountancy, Griffith University - Griffith Business School, RMIT University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 95 (270,780)

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Earnings quality; national culture; secrecy; mandatory IFRS adoption; signed abnormal accruals; earnings conservatism

19.

Value Relevance of Corporate Donations

Pacific-Basin Finance Journal, Forthcoming
Number of pages: 25 Posted: 06 Dec 2016 Last Revised: 21 Mar 2019
Victoria University of Wellington, School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration and Saint Mary's College of California - Graduate Business Programs
Downloads 81 (299,155)

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Value relevance, corporate donations, philanthropy

20.

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

2015 Financial Markets & Corporate Governance Conference
Number of pages: 37 Posted: 10 Mar 2015 Last Revised: 30 Apr 2017
School of Accountancy, Griffith University - Griffith Business School, RMIT University - School of Accounting and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 79 (303,575)

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Earnings quality; national culture; secrecy; mandatory IFRS adoption; signed abnormal accruals; earnings conservatism

21.

Corporate Environmental Strategy, Lobby Group Participation and Political Reaction to New Zealand Emissions Trading Bill

Accounting, Accountability & Performance Journal 19 (1):5-32, 2014
Number of pages: 38 Posted: 11 Jan 2014 Last Revised: 28 Apr 2017
Binh Bui and Noor Houqe
Victoria University of Wellington and School of Accountancy
Downloads 70 (325,255)

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emissions trading scheme, regulation, environmental strategy, political reaction, lobby group participation

22.

Industry and Time Specific? An Examination of Bankruptcy Forecasting

2016 Financial Markets and Corporate Governance
Number of pages: 29 Posted: 01 Feb 2016
Ben Cooksley, Noor Houqe and Tony van Zijl
Victoria University of Wellington, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 45 (400,669)

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bankruptcy prediction, time effects, industry effects

23.

Information and Communication Technology (ICT), Corporate Governance, and Firm Performance: An International Study

2019 Financial Markets & Corporate Governance Conference
Number of pages: 43 Posted: 22 Jan 2019
School of Accountancy, Victoria University of Wellington and La Trobe University - Department of Accounting and Management
Downloads 38 (427,106)

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ICT investment, firm performance, corporate governance, cross-country study

24.

Meta-Analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital

2019 Financial Markets & Corporate Governance Conference
Number of pages: 56 Posted: 22 Jan 2019 Last Revised: 29 May 2019
Solomon Opare, Noor Houqe and Tony van Zijl
Victoria University of Wellington - School of Accounting and Commercial Law, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 34 (443,511)
Citation 3

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Cost of equity; Cost of debt; Financial reporting comparability; IFRS adoption; Market liquidity; Meta-analysis

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

Pacific Basin Finance Journal, 40 (Part B): 476-490.
Number of pages: 40 Posted: 16 Jan 2016 Last Revised: 30 Apr 2017
School of Accountancy, Griffith University - Griffith Business School, RMIT University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 17 (552,138)

Abstract:

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Earnings quality; national culture; secrecy; mandatory IFRS adoption; signed abnormal accruals; earnings conservatism

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

Pacific Basin Finance Journal, 40 (Part B):476-490.
Number of pages: 40 Posted: 10 Mar 2015 Last Revised: 30 Apr 2017
School of Accountancy, Griffith University - Griffith Business School, RMIT University - School of Accounting and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 8 (612,238)
Citation 1

Abstract:

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Earnings quality; national culture; secrecy; mandatory IFRS adoption; signed abnormal accruals; earnings conservatism

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

Pacific Basin Finance Journal, 40 (Part B):476-490
Number of pages: 40 Posted: 20 Mar 2013 Last Revised: 30 Apr 2017
School of Accountancy, Griffith University - Griffith Business School, RMIT University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 3 (649,836)
Citation 1

Abstract:

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earnings quality, signed abnormal accruals, earnings conservatism, culture, mandatory IFRS adoption

26.

Carbon Disclosure, Emission Intensity and Cost of Equity Capital: Multi-Country Evidence

2019 Financial Markets & Corporate Governance Conference
Number of pages: 39 Posted: 19 Jan 2019 Last Revised: 18 May 2019
Binh Bui, Olayinka Moses and Noor Houqe
Victoria University of Wellington, Victoria University of Wellington, Victoria Business School and School of Accountancy
Downloads 14 (550,127)

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Carbon Disclosure, Emission Intensity, Greenhouse Gas (GHG), Cost of Equity Capital

27.

Corporate Ethics and Auditor Choice – International Evidence

Research in Accounting Regulations, 27 (1):57-65
Number of pages: 33 Posted: 12 Apr 2010
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs
Downloads 14 (550,127)
Citation 1

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Ethics, board ethics, auditor quality, board size, corporate ethics

28.

Carbon Embedded Governance: Effects on Disclosure and Performance

Posted: 02 Jan 2018
Binh Bui, Noor Houqe and Mahbub Zaman
Victoria University of Wellington, School of Accountancy and Hull University Business School

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carbon governance; climate change; performance; disclosure; sustainability

29.

Carbon Disclosure, Emission Intensity and Cost of Equity Capital

Posted: 29 Dec 2017
Binh Bui, Olayinka Moses and Noor Houqe
Victoria University of Wellington, Victoria University of Wellington, Victoria Business School and School of Accountancy

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Carbon disclosure, Climate change, Emission intensity, Greenhouse gas (GHG), Cost of Equity Capital

30.

What is the Consequences of Bribery and Corruption? Evidence from Malaysian Judicial System

Posted: 29 Dec 2017
Victoria University of Wellington - School of Accounting and Commercial Law, School of Accountancy, Victoria University of Wellington and Victoria University of Wellington - Faculty of Commerce and Administration

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accountability; independence; Malaysian judicial system; white-collar

31.

Governance of Tunnelling in Developing Countries: Evidence from Bangladesh

Posted: 29 Dec 2017 Last Revised: 20 Jan 2019
Mohammad Tareq, Noor Houqe and Tony van Zijl
RMIT University - School of Accounting and Law, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration

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tunnelling; Bangladesh; market and hierarchy model

32.

Business Strategy and Earnings Quality: A Cross-Country Study

Posted: 29 Dec 2017
School of Accountancy, Victoria University of Wellington, Griffith University - Griffith Business School and Victoria University of Wellington - Faculty of Commerce and Administration

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Business strategy; Earnings quality; Accounting conservatism; Earnings management

33.

The Effect of Environment, Social and Governance Performance Factors on Firms’ Cost of Debt: International Evidence

Posted: 29 Dec 2017
School of Accountancy, La Trobe University - School of Accounting and University of Adelaide - Business School

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corporate social responsibility, environment, social and governance performance, cost of debt

34.

Meta-Analysis of the Impact of IFRS Adoption on Financial Reporting Comparability, Market Liquidity, and Cost of Capital

Posted: 29 Dec 2017
Solomon Opare, Noor Houqe and Tony van Zijl
Victoria University of Wellington - School of Accounting and Commercial Law, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration

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IFRS adoption; Meta-analysis; Financial reporting comparability; Market liquidity; Cost of capital

35.

What Is the Economic Value of the Extractive Industries Transparency Initiative (EITI) Information Disclosure?

8th Conference on Financial Markets and Corporate Governance (FMCG) 2017
Posted: 29 Nov 2016 Last Revised: 18 May 2019
Olayinka Moses, Noor Houqe and Tony van Zijl
Victoria University of Wellington, Victoria Business School, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration

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Event study, Market reaction, Extractive Industries Transparency Initiative, U.S. extraction issuers, Natural resources, Dodd-Frank Act

Market Reaction to Unilateral Release of Extractive Issuers’ Payments by United States Department of the Interior

Posted: 18 Jan 2016
Olayinka Moses, Tony van Zijl and Noor Houqe
Victoria University of Wellington, Victoria Business School, Victoria University of Wellington - Faculty of Commerce and Administration and School of Accountancy

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Extractive Industries Transparency Initiate, natural resources, Market reaction, event studies, unilateral disclosure, USEITI, Transparency and Accountability Initiatives(TAIs)

Market Reaction to Unilateral Release of Extractive Issuers’ Payments by United States Department of the Interior

2016 Financial Markets and Corporate Governance
Posted: 23 Jan 2016
Olayinka Moses, Tony van Zijl and Noor Houqe
Victoria University of Wellington, Victoria Business School, Victoria University of Wellington - Faculty of Commerce and Administration and School of Accountancy

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Extractive Industries Transparency Initiate (EITI); natural resources; market reaction; event studies, unilateral disclosure; United States Extractive Industries Transparency Initiate (USEITI), Transparency and Accountability Initiatives(TAIs)

37.

Does Corporate Governance affect Earnings Quality: Preliminary Evidence from an Emerging Market?

A T Business Review, 7 (3):48-57.
Posted: 12 Dec 2009 Last Revised: 30 Apr 2017
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs

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earnings quality, governance, government shareholdings, founder family companies, auditor quality

38.

Does Corporate Governance affect Earnings Quality: Preliminary Evidence from an Emerging Market?

Academy of Taiwan Business Review, 2011, 7(3):48–57
Posted: 12 Dec 2009
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs

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earnings quality, governance, government shareholdings, founder family companies, auditor quality