Dr. Asma Masrouki

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Dr. Asma Masrouki

Position: Assistant Professor
QUALIFICATION:: PhD (ISGT, University of Tunis), MSc (IHEC, University of Carthage), BSc (ISGT, University of Tunis)

Dr. Asma Masroukiis an Assistant Professor of Accounting in the Faculty of Business at Emirates College of Technology, Abu Dhabi.

Dr. Asma has a PhD from the Higher Institute of Management, University of Tunis, Tunisia.  She obtained her master’s degree from the Higher Institute of Business Studies of Carthage, University of Carthage, Tunisia, and her bachelor’s degree from the Higher Institute ofManagement, University of Tunis, Tunisia.

She has also obtained the Habilitation degree (HDR) to supervise graduate research from the Higher Institute of Management, University of Tunis, Tunisia.

Prior to joining ECT at 2014, Dr Asma worked as an assistant professor at the Higher School of Economics and Business (ESSECT), University of Tunis, Tunisia.

Dr Asma received a Research Grant Award from Abu-Dhabi University as a Co-Pi, to conduct research on Optimal Corporate Governance of AbuDhabi listed firms using the Artificial Intelligence model.

Selected publications:
• Houcine, Asma(2020), “Does Earnings quality affect the cost of debt in a code-law country? evidence from French listed firms’, forthcoming Journal of General Management (Sage).
• Houcine, A, Zitouni, M.&Srairi, S (2020), “Does Financial Reporting Quality, corporate governance and IFRS adoption affect investment efficiency in a continental accounting system? Evidence from French listed companies?” forthcoming in Bankers, Markets and Investors.
• Masrouki, 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 (Inderscience), Vol. 11, No. 1, 2019, pp 57-72.
• Boubaker, S, Houcine, A, Ftiti, Z. &Masri, H (2018), “Does audit quality affect firms’ investment efficiency? Journal of the Operational Research Society (Taylor and Francis), Vol. 69, NO. 10, 2018, pp 1688–1699.
• Houcine, A (2017), The effect of financial reporting quality on corporate investment efficiency: Evidence from the Tunisian stock market, Research in International Business and Finance (Elsevier), Vol 42, 2017, pp 321-337.
• Houcine, A. &Haloua, S (2017),“Do Tunisian firms manage earnings to attain thresholds?”,International Journal of Managerial and Financial Accounting(Inderscience), Vol 9, N°1, 2017,pp.19 – 43.
• Houcine, A. &Haloua, S (2016), “Earnings management thresholds motives: The case of Tunisian listed Firm”, European Journal of Economics, Finance and Administrative Sciences, issue 77, Vol 88.
• Houcine, A. (2014), “Financial reporting quality and firms’ investment behaviour: evidence from Tunisian market”: Management and Organization Review (Elsevier in French), Vol 6, Issue 2, 2014, pp104-116.
• Houcine, A. (2013), “Does accounting conservatism affect firm’s investment efficiency in an emerging market: evidence from Tunisian’s context”, African Journal of Accounting, Auditing and Finance (Inderscience), Vol. 2, No. 3.