Newcastle have denied any wrongdoing after Lord Stevens' inquiry into Premier League transfers was unwilling to sign off four deals involving the club.

The acquisition of Albert Luque, Emre, Jean Alain Boumsong and Amady Faye were among 17 transfers forensic accountants remain unhappy with.

The club said it had noted the contents of the final report compiled by Lord Stevens, the former Chief Constable of Northumbria Police, and his team for the Premier League.

A statement of the club website says: "The report makes clear that Newcastle United officials have done nothing wrong and have at times offered their full cooperation, willingly providing full access to all documentation and information requested by the Inquiry team.

"The club firmly supports the inquiry and calls on those agents referred to in the report to assist the inquiry in resolving their outstanding queries as soon as possible.

"In terms of Luques signing from Deportivo La Coruna, the inquiry still has unanswered questions relating to possible payments made by agent Francis Martin, who Newcastle officials believed was working for the selling club.

"The licensed agent acting on the clubs behalf was Eugenio Botas.

"The inquiry found no evidence to suggest any irregular payments by or to club officials relating to the remaining three transfers."

But the report claims there were "inconsistencies" in evidence provided by former manager Graeme Souness and chairman Freddy Shepherd's son Kenneth as to their respective roles in transfer negotiations.

In relation to Emre's move from Inter Milan, the inquiry was not prepared to clear the transfer as it was unable to obtain the co-operation of the lead agent, Ahmet Bulut.

In relation to Boumsong and Faye, the report says these transfers involved payments to agent Willie McKay and, despite a degree of co-operation from McKay, the inquiry was still awaiting clarification in relation to various documents provided by him.