Muhammad Nurul Houqe, PhD is an Associate Professor of Accountancy at Massey University. Associate Professor Houqe’s main areas of research interest include but are not limited to capital markets, accounting policy reforms, financial reporting, sustainability reporting, climate reporting and corporate governance. His research has appeared in prominent journals like The British Accounting Review, Abacus, The International Journal of Accounting, Accounting & Finance, Pacific-Basin Finance Journal, Journal of Contemporary Accounting & Economics, International Journal of Auditing, Business Society & the Environment, China Accounting & Finance Review, Meditari Accountancy Research Journal, Advances in Accounting, Public Money & Management, Research in Accounting Regulation, Accounting Research Journal, Crime, Law and Social Change, International Journal of Accounting & Information Management, International Journal of Business & Economics, AT Business Review, and Journal of International Accounting Auditing & Taxation.