The Singapore-listed company subsequently said the auditors had completed a review of their procedures and would sign off on the accounts, which are due for release later on Thursday. The company said its shares would resume trading on Friday.
Little-known Iceberg said Noble had overstated the value of commodities it held by at least $3.8 billion, in its second attack on the Hong Kong-based trader this month.
Read MoreNoble shares take second-day drubbing
"Impairing these fair values dramatically impacts Noble's performance indicators," the research firm said on its website on Wednesday.
A similar Iceberg report on Feb. 15 triggered a two-day sell-off that wiped 13 percent from the commodities firm's share price. Noble rejected those allegations as well, but the stock has only recovered 1 percent since then.
Noble said the latest allegations were "materially and factually inaccurate" and dismissed Iceberg Research's report as an "anonymous blog".
"All physical contracts which are marked-to-market are fair valued based on market prices, and are discounted based on a risk-adjusted discount rate," it said in a statement.
In response to a Reuters email seeking clarification of its methods, Iceberg Research said: "Our methodology is simply analyzing financial statements".