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  1. Creative Accounting: Some Ethical Issues of Macro- and Micro-Manipulation.Catherine Gowthorpe & Oriol Amat - 2005 - Journal of Business Ethics 57 (1):55-64.
    Preparers of financial statements are in a position to manipulate the view of economic reality presented in those statements to interested parties. This paper examines two principal categories of manipulative behaviour. The term macro-manipulation is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the interests of preparers. Micro-manipulation describes the management of accounting figures to produce a biased view at the entity level. Both categories of manipulation can be viewed as (...)
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  2.  15
    Testing the Bases of Ethical Decision‐Making: A Study of the New Zealand Auditing Profession.Catherine Gowthorpe, John Blake & Jack Dowds - 2002 - Business Ethics: A European Review 11 (2):143-156.
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    Testing the Bases of Ethical Decision-Making: A Study of the New Zealand Auditing Profession.Catherine Gowthorpe, John Blake & Jack Dowds - 2002 - Business Ethics 11 (2):143–156.
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  4. Ethical Issues in Accounting.John Blake & Catherine Gowthorpe (eds.) - 1998 - Routledge.
    Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also (...)
     
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  5.  10
    FOCUS: Aspects of Accountancy The Ethics of Accounting Regulation - An International Perspective.Blake John, Clarke Julia & Gowthorpe Catherine - 1996 - Business Ethics 5 (3):143-150.
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    FOCUS: Aspects of Accountancy The Ethics of Accounting Regulation - An International Perspective.John Blake, Julia Clarke & Catherine Gowthorpe - 1996 - Business Ethics: A European Review 5 (3):143-150.
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  7. Ethical Issues in Accounting.John Blake & Catherine Gowthorpe (eds.) - 2005 - Routledge.
    _Ethical Issues in Accounting_ offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also (...)
     
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  8. Focus: Aspects of Accountancy.John Blake, Julia Clarke & Catherine Gowthorpe - forthcoming - Business Ethics:388.
     
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