Asma HOUCINE

Asma HOUCINE Research Active Faculty - Associate Professor
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    • Department
      Finance Department
    • Languages
      Arabic, English, French
    • Teaching specialisations
      Financial accounting, Managerial Accounting, Cost Accounting, International Accounting, Auditing, Financial Management, Corporate Finance, Sustainable finance
    • Areas of research
      Financial Reporting Quality, Auditing, Corporate Governance, Corporate Social Responsibility (CSR), Sustainability, FinTech
    • Campus
      Paris

    Biography

    Dr. Asma Houcine currently holds the position of Associate Professor of Accounting and Finance at Excelia Business School, Paris Campus, France. Previously, she served as an associate professor and Head of the Accounting Unit at Dubai Business School, University of Dubai, UAE. Her academic profile is hybrid as she holds a PhD in Management Sciences with a major in accounting and a minor in finance. Her teaching areas includes various subjects, including financial accounting, managerial and cost accounting, international accounting, financial management, and Socially Responsible Investing Strategies. She teaches undergraduate and graduate courses and made sure to use the appropriate style and technique to convey information to each type of audience. In addition to teaching, Dr. Houcine actively supervises PhD theses, master’s theses, and undergraduate students for their graduation projects and internships. Dr. Houcine's current research interests are concentrated in the areas of financial reporting quality, auditing, corporate social responsibility, sustainability, and Fintech. As a dedicated and disciplined researcher, she places a great importance on the publication and presentation of academic work.  Individual and collaborative research are central aspects of her academic life, and her research works have been published in top tier academic journals such as the Journal of the Operational Research Society (Taylor and Francis), Research in International Business and Finance (Elsevier), Electronic Commerce Research (Springer), and International Review of Economics and Finance. Beyond her academic achievements, Dr. Houcine possesses experience in leadership, program design, and development, as well as program accreditation/re-accreditation. Her passion for teaching is at the heart of her professional goals and is evident in her commitment to student engagement both inside and outside the classroom. She actively mentors and supports students, supervising their academic and professional growth. Dr. Houcine also contributes to the committees, university, and community through her dedicated efforts. Her goal is to provide exemplary service, using her skills and expertise to contribute positively to the academic environment.

  • 2019

    Qualification to Direct Research, Management Sciences, Institut Supérieur de Gestion, Tunis, Tunisia

    2011

    PhD in Management Sciences, Institut Supérieur de Gestion, Tunis, Tunisia

    2004

    MSc in Finance, IHEC, Tunisia

  • 2023

    Research Active Faculty - Associate Professor, Excelia, La Rochelle, France

    2021-2023

    Head of Accounting Unit, Dubai Business School, Dubai, United Arab Emirates

    2021-2022

    Consultant for the United Nations Development Program (UNDP), Nations Unies, Tunis, Tunisia

    2020-2021

    Associate Professor, Emirates College of Technology, Abu Dhabi, United Arab Emirates

    2014-2020

    Assistant Professor, Emirates College of Technology, Abu Dhabi, United Arab Emirates

    2011-2014

    Assistant Professor, École Supérieure des Sciences Economiques et Commerciales, Tunis, Tunisia

    2009-2011

    Consultant in auditing, Zarrouk Audit Company, Sousse, Tunisia

  • Journal articles

    MERTZANIS, C., MARASHDEH, H., HOUCINE, A. (2024). Do financing constraints affect the financial integrity of firms? International Review of Economics & Finance, 90, 220-240. doi:10.1016/j.iref.2023.12.004.
    MERTZANIS, C., HOUCINE, A. (2024). The impact of the knowledge economy on the financing constraints of firms: within and between country effects. International Journal of Managerial Finance. doi:10.1108/IJMF-09-2023-0436.
    MERTZANIS, C., HAMILL, P. A., PAVLOPOULOS, A., HOUCINE, A. (2024). Sustainable investment conditions and corporate cash holdings in the MENA region: Market preparedness and Shari'ah-compliant funds. International Review of Economics & Finance, 93, 1043-1063. doi:10.1016/j.iref.2024.05.005.
    HOUCINE, A., DEROUICHE, I. (2024). Board gender diversity and corporate social performance: the moderating effect of family firms. Journal of Management Control. doi:10.1007/s00187-024-00374-5.
    HAMDI, B., HOUCINE, A., MEJRI, T. (2024). Corporate governance and real earnings management in France: the moderating effect of political connections. International Journal of Business Governance and Ethics, 1 (1). doi:10.1504/IJBGE.2024.10067211.
    ABU AL-HAIJA, E., HOUCINE, A. (2023). Risk management efficiency of Takaful and conventional insurance sectors in UAE and KSA. Journal of Islamic Accounting and Business Research. doi:10.1108/JIABR-03-2022-0065.
    AL-QUDAH, A. A., HOUCINE, A. (2023). Firms’ characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries. Journal of Financial Reporting and Accounting. doi:10.1108/JFRA-02-2023-0066.
    HOUCINE, A., ZITOUNI, M., SRAIRI, S. (2022). The impact of corporate governance and IFRS on the relationship between financial reporting quality and investment efficiency in a continental accounting system. EuroMed Journal of Business, 17 (2), pp. 246-269.
    NAZ, F., KARIM, S., HOUCINE, A., NAEEM, M. A. (2022). Fintech Growth during COVID-19 in MENA Region: Current Challenges and Future prospects. Electronic Commerce Research and Applications. doi:10.1007/s10660-022-09583-3.
    AL-QUDAH, A. A., HOUCINE, A. (2022). Stock markets' reaction to COVID-19: evidence from the six WHO regions. Journal of Economic Studies, 49 (2), 274-289. doi:10.1108/JES-09-2020-0477.
    SRAIRI, S., BOURKHIS, K., HOUCINE, A. (2022). Does bank governance affect risk and efficiency? Evidence from Islamic banks in GCC countries. International Journal of Islamic and Middle Eastern Finance and Management, 15 (3), pp. 644-663.
    HOUCINE, A., HOUCINE, W. (2020). Does earnings quality affect the cost of debt in a banking system? Evidence from French listed companies. Journal of General Management, 45 (4), 183-191. doi:10.1177/0306307020916296.
    HOUCINE, A., HOUCINE, W. (2019). Auditor's knowledge and firms' investment decisions in MENA countries: evidence from Tunisian context. International Journal of Managerial and Financial Accounting, 11 (1), 57. doi:10.1504/IJMFA.2019.097830.
    BOUBAKER, S., HOUCINE, A., FTITI, Z., MASRI, H. (2018). Does audit quality affect firms’ investment efficiency? Journal of the Operational Research Society, 69 (10), 1688-1699. doi:10.1080/01605682.2018.1489357.

    Chapters

    HOUCINE, A. (2022). Negative Earnings and the Cost of Debt: Evidence from the Emerging Tunisian Market. Contemporary Research in Accounting and Finance, Case Studies from the MENA Region (pp. 73-92). Springer.
  • Papers presented at academic or professional meetings

    HOUCINE, A. (2022). Corporate governance, political connections and real earnings management in France. Conférence Internationale de la Gouvernance (CIG).
    HOUCINE, A. (2021). Board gender diversity and CSR performance: a study of the French case. International Conference on Advances in Business and Law.
    HOUCINE, A. (2019). Does audit quality affect real earnings management? the case of French listed firms. International Conference on Economics and Business Management (ICEBM).
    HOUCINE, A., BOUKHRIS, K., SRAIRI, S. (2019). Corporate governance, risk and bank efficiency: An empirical investigation on Islamic banks in GCC countries. The Financial Economics Meeting: Post-CrisisChallenges.
    HOUCINE, A. (2018). Earnings quality and the cost of debt: evidence from the Tunisian stock market. 4th Forum for Research in Economics & Finance (FREF4).

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