Chris Cowton

Research output

Research output per year 1980 1998 1999 2000 2001 2002 2004 2006 2008 2015 2019 2021 2023 2024 2024

• 95 Article
• 34 Chapter
• 6 Editorial
• 5 Book
• 15 More
  • 5 Entry for encyclopedia/dictionary
  • 4 Comment/debate
  • 2 Other report
  • 1 Foreword/postscript
  • 1 Other chapter contribution
  • 1 Meeting Abstract
  • 1 Review article

Research output per year

Research output per year

Search results

• 2024

  A mixed methods study of influences on perceived budgeting accuracy in UK universities

  Cropper, P. & Cowton, C., 3 Sep 2024, (E-pub ahead of print) In: Journal of Applied Accounting Research. 27 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

• Combatting bribery and corruption: does corporate anti-corruption commitment lead to more or less audit effort?

  Sarhan, A. A. & Cowton, C., 5 May 2024, (E-pub ahead of print) In: Accounting Forum. 24 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access
  1 Citation (Scopus)

• Enlarging the corpus of clerihews: two entries for Luca Pacioli

  Cowton, C., 30 Jan 2024, (Accepted/In press) In: Accounting, Auditing and Accountability Journal.

  Research output: Contribution to journal › Comment/debate › peer-review

• Financial scenario modelling: a guide for universities

  Cropper, P. & Cowton, C., 17 Jan 2024, In: Journal of Higher Education Policy and Management. 46, 1, p. 78-91 14 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access
  1 Citation (Scopus)

• The accountant in her bed

  Cowton, C., 15 May 2024, In: Accounting, Auditing and Accountability Journal. 37, 4, p. 1238-1239 2 p.

  Research output: Contribution to journal › Comment/debate › peer-review

  Open Access

  File

• The UK Bribery Act 2010 offence of failure to prevent bribery: an assessment of the Ministry of Justice Guidance on the ‘adequate procedures’ defence from a corporate perspective

  Cowton, C. & Smith, R., 2024, (Accepted/In press) Corporate Governance, Organizational Ethics, and Prevention Strategies Against Financial Crime . Dion, M., Boubakri, N., Guedhami, O. & Somé, H. (eds.).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

• Truth in Financial Accounting

  Cowton, C., 30 Jan 2024, The Philosophy of Money and Finance. Sandberg, J. & Warenski, L. (eds.). Oxford University Press, p. 70-88 19 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

  • Financial Accounting 100%
  • Accounting Practices 65%
  • Common Sense 36%
  • Pluralism 28%
  • Profit 16%

• Understanding the relationship between environmental management accounting and firm performance: The role of environmental innovation and stakeholder integration – Evidence from a developing country

  Gerged, A. M., Zahoor, N. & Cowton, C., 1 Mar 2024, In: Management Accounting Research. 62, 14 p., 100865.

  Research output: Contribution to journal › Article › peer-review

  Open Access
  4 Citations (Scopus)
• 2023

  Business ethics in the UK

  Cowton, C., 3 May 2023, Encyclopedia of Business and Professional Ethics. Poff, D. C. & Michalos, A. C. (eds.). 1st ed. Springer, Cham, p. 272-277 6 p.

  Research output: Chapter in Book/Report/Conference proceeding › Entry for encyclopedia/dictionary › peer-review

  Open Access

  File

  • G8 100%
  • business ethics 90%
  • European Union 50%
  • business practice 42%
  • economic power 39%

• Defined benefit pension de-risking strategy: determinants of pension buy-ins

  Li, Z. & Cowton, C., 27 Mar 2023, In: Accounting Forum. 47, 1, p. 123-145 23 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Defined Benefit 100%
  • Pensions 99%
  • Pension Obligations 32%
  • Buy-out 24%
  • Pension Funds 21%

• Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? Evidence from sub-Saharan Africa

  Gerged, A. M., Chijoke-Mgbame, A. M., Konadu, R. & Cowton, C., 1 May 2023, In: Business Strategy and the Environment. 32, 4, p. 2434-2450 17 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Environmental Disclosure 100%
  • Sub-Saharan Africa 96%
  • Gender Diversity 96%
  • developed country 85%
  • gender 82%
  18 Citations (Scopus)

• Does the quality of country-level governance have an impact on corporate environmental disclosure? Evidence from Gulf Cooperation Council countries

  Gerged, A. M., Beddewela, E. & Cowton, C., 1 Apr 2023, In: International Journal of Finance and Economics. 28, 2, p. 1179-1200 22 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Environmental Disclosure 100%
  • Gulf Cooperation Council 99%
  • Governance 56%
  • Accountability 19%
  • Corruption 16%
  28 Citations (Scopus)

• Ethical Decision-Making

  Cowton, C., 1 Aug 2023, Institute of Business Ethics.

  Research output: Book/Report › Other report

• Making the world a better place

  Cowton, C., 1 Nov 2023, International Accountant, Nov/Dec 2023, 132, p. 13-15 3 p.

  Research output: Contribution to specialist publication › Article

• Welcome: The twin pillars of professionalism

  Cowton, C., 1 Nov 2023, International Accountant, Nov/Dec 2023, 132, p. 2 1 p.

  Research output: Contribution to specialist publication › Editorial
• 2022

  Imaginary numbers

  Cowton, C., 30 May 2022, In: Accounting, Auditing and Accountability Journal. 35, 5, p. 1351 1 p.

  Research output: Contribution to journal › Editorial › peer-review

  Open Access

  File

  • Budgeting 100%
  • Management Accounting 51%

• Preparing students for the workplace in developing countries: a study of accounting education in Libya

  Mosbah, A. Y. S., Cowton, C., Drake, J. & Teviotdale, W., 1 Jul 2022, In: Accounting Education. 31, 2, p. 184-212 29 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Accounting Education 100%
  • Middle East and North Africa 93%
  • Libya 91%
  • Work Place 80%
  • North Africa 60%
  1 Citation (Scopus)
• 2021

  Accounting Ethics in the Undergraduate Curriculum and the Impact of Professional Accreditation

  Cowton, C., 4 Jun 2021, Accounting Ethics Education: Making Ethics Real. Costa, A. J. & Pinheiro, M. M. (eds.). 1st ed. Routledge, p. 64-79 16 p. (Routledge Studies in Accounting).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

  Open Access

  File

  • accreditation 100%
  • moral philosophy 80%
  • curriculum 58%
  • professional body 22%
  • evidence 7%
  1 Citation (Scopus)

• Carbon neutrality targets, optimal environmental management strategies & the role of financial development: New evidence incorporating non-linear effects and different income levels

  Thampanya, N., Wu, J. & Cowton, C., 1 Nov 2021, In: Journal of Environmental Management. 297, 11 p., 113352.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Environmental management 100%
  • environmental management 70%
  • Environmental impact 67%
  • income 61%
  • Carbon 53%
  14 Citations (Scopus)

• Financial Institutions and Codes of Ethics

  Cowton, C., 7 May 2021, Handbook on Ethics in Finance. San-Jose, L., Retolaza, J. L. & van Liedekerke, L. (eds.). 1st ed. Cham: Springer, Cham, p. 3-15 13 p. (International Handbooks in Business Ethics; vol. 3).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

  • Code of Ethics 100%
  • financial institution 97%
  • corporate code 73%
  • moral philosophy 62%
  • business ethics 54%

• Financial scenario modelling: a study of UK universities

  Cropper, P. & Cowton, C., 1 Nov 2021, In: Journal of Higher Education Policy and Management. 43, 6, p. 592-606 15 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • scenario 100%
  • finance 77%
  • university 63%
  • funding 62%
  • functionality 44%
  4 Citations (Scopus)

• Forensic accounting services in English local government and the counter-fraud agenda

  Sahdan, M. H., Cowton, C. & Drake, J., 17 Sep 2021, Frauds and Financial Crimes: Trends, Strategic Responses, and Implementation Issues in England and Wales. Doig, A. & Levi, M. (eds.). 1st ed. Routledge, p. 82-91 10 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

  • fraud 100%
  • pension 34%
  • audit 32%
  • budget 25%
  • trend 15%

• Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms

  Gerged, A. M., Beddewela, E. & Cowton, C. J., 1 Jan 2021, In: Business Strategy and the Environment. 30, 1, p. 185-203 19 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Environmental Disclosure 100%
  • Gulf Cooperation Council 99%
  • firm 77%
  • Company Value 73%
  • cooperation 70%
  79 Citations (Scopus)

• Putting ethical values at the heart of audit firm culture

  Cowton, C. & Peters, I., 2 Dec 2021, Audit Firm Culture: Challenge. Trust. Transformation: A Collection of Perspectives. Financial Reporting Council (FRC), p. 10-11 2 p.

  Research output: Chapter in Book/Report/Conference proceeding › Other chapter contribution

  • Ethical Values 100%
  • Audit Firms 89%
  • Quality Audit 28%
  • Professional Skepticism 22%
  • Audit 14%

• Settling debts in the supply chain: do prompt payment codes make a difference? A UK study

  Cowton, C. & San-Jose, L., 1 Apr 2021, In: International Journal of Business Governance and Ethics. 15, 2, p. 153-168 16 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Debt 100%
  • Payment 75%
  • Supply Chain 62%
  • Hypocrisy 26%
  • Code of Ethics 21%
  1 Citation (Scopus)
• 2020

  Editorial: Governance of CSR: complexities within contexts – how does ‘governance’ at different levels influence the corporate responsibility agenda?

  Beddewela, E. & Cowton, C., 1 Oct 2020, In: International Journal of Business Governance and Ethics. 14, 4, p. 337-343 7 p.

  Research output: Contribution to journal › Editorial › peer-review

• Forensic accounting services in English local government and the counter-fraud agenda

  Sahdan, M. H., Cowton, C. & Drake, J., 3 Jul 2020, In: Public Money and Management. 40, 5, p. 380-389 10 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Local Government 100%
  • fraud 89%
  • Fraud 85%
  • Agenda 71%
  • Local Authorities 62%
  17 Citations (Scopus)
• 2019

  Business Ethics After the Global Financial Crisis: Lessons from The Crash

  Cowton, C. (ed.), Dempsey, J. (ed.) & Sorell, T. (ed.), 12 Feb 2019, 1st ed. New York: Routledge. 190 p. (Routledge Studies in Business Ethics)

  Research output: Book/Report › Book › peer-review

  • Business Ethics 100%
  • Global Financial Crisis 84%
  • Criticism 29%
  • Banking 24%
  • Mortgages 22%

• Introduction

  Cowton, C., Dempsey, J. & Sorell, T., 12 Feb 2019, Business Ethics After the Global Financial Crisis: Lessons from The Crash. Cowton, C., Dempsey, J. & Sorell, T. (eds.). 1st ed. New York: Routledge, p. 1-5 5 p. (Routledge Studies in Business Ethics).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter

  • Financialization 100%
  • Banking 97%
  • Catholic Social Teaching 73%
  • Aristotelian Ethics 63%
  • Economic Systems 47%

• Making a contemporary contribution using old data: Reflections on delayed doctorates

  Cowton, C., Mar 2019, In: International Journal of Management Education. 17, 1, p. 77-84 8 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Doctorate 100%
  • Supervisors 59%
  • Factors 23%
  • literature 7%
  • time 6%
  6 Citations (Scopus)

• Professional Responsibility and the Banks

  Cowton, C., 12 Feb 2019, Business Ethics After the Global Financial Crisis: Lessons from The Crash. Cowton, C., Dempsey, J. & Sorell, T. (eds.). 1st ed. New York: Routledge, p. 106-126 21 p. (Routledge Studies in Business Ethics).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter

  Open Access

  File

  • Responsibility 100%
  • Bankers 68%
  • Accountability 30%
  • Reversal 28%
  • Senior Managers 28%

• Strange counting

  Cowton, C., 31 May 2019, In: Accounting, Auditing and Accountability Journal. 32, 2, p. 689-690 2 p.

  Research output: Contribution to journal › Editorial › peer-review

  • World War I 100%
  • Key Words 48%
  • Armed Forces 46%
  • Proximity 42%
  • Factory 41%
• 2018

  National reviewer’s comment

  Cowton, C., 13 Sep 2018, Ethics at Work: 2018 survey of employees - United Kingdom. Dondé, G. (ed.). London: Institute of Business Ethics, p. 6-7 2 p.

  Research output: Chapter in Book/Report/Conference proceeding › Foreword/postscript

  • Ethical Values 100%

• Socially responsible investing

  Cowton, C., 15 Feb 2018, The Cambridge Handbook of Psychology and Economic Behaviour. Lewis, A. (ed.). 2nd ed. Cambridge: Cambridge University Press, p. 285-304 20 p. (Cambridge Handbooks in Psychology).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

  • Socially Responsible Investing 100%
  • Stock Market 47%
  • Socially Responsible Investment 44%
  • Investors 40%
  • Financial Returns 38%
  1 Citation (Scopus)

• Towards Sustainable Development in the Arab Middle East and North Africa Region: A Longitudinal Analysis of Environmental Disclosure in Corporate Annual Reports

  Gerged, A., Cowton, C. & Beddewela, E., May 2018, In: Business Strategy and the Environment. 27, 4, p. 572-587 16 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Arab Middle East 100%
  • Corporate Annual Reports 83%
  • Environmental Disclosure 73%
  • Longitudinal Analysis 71%
  • Middle East and North Africa 70%
  67 Citations (Scopus)
• 2017

  On the Ethics of Trade Credit: Understanding Good Payment Practice in the Supply Chain

  Cowton, C. J. & San-Jose, L., Feb 2017, In: Journal of Business Ethics. 140, 4, p. 673-685 13 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • payment practices 100%
  • Trade Credit 62%
  • Credit 52%
  • credit 47%
  • Debt 42%
  30 Citations (Scopus)

• Profit

  Cowton, C., 2017, In: Accounting, Auditing and Accountability Journal. 30, 5, p. 1203-1203 1 p.

  Research output: Contribution to journal › Comment/debate › peer-review

  Open Access

  • Profit 100%
  • Charity 45%
  • Substitution 44%
  • Bible 38%
  • Inference 37%

• Virtue Theory and Accounting

  Cowton, C., 17 Jan 2017, Handbook of Virtue Ethics in Business and Management. Sison, A. J. G., Beabout, G. R. & Ferrero, I. (eds.). 1st ed. Dordrecht: Springer Netherlands, p. 1129-1140 12 p. (International Handbooks in Business Ethics).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

  • Virtue Theory 100%
  • Accountants 72%
  • Occupational Group 13%
  • Corporate Scandal 13%
  • Code of Ethics 12%
• 2016

  Drivers, barriers and enablers of institutionalizing responsible management education

  Warin, C., Beddewela, E. & Cowton, C., 27 Jul 2016, Educating for Responsible Management: Putting Theory into Practice. Sunley, R. & Leigh, J. (eds.). 1st ed. Greenleaf Publishing, p. 301-324 24 p. (The Principles for Responsible Management Education Series).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

• The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making

  Musbah, A., Cowton, C. J. & Tyfa, D., 1 Mar 2016, In: Journal of Business Ethics. 134, 3, p. 335-358 24 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Moral Intensity 100%
  • Management Accountant 91%
  • Organizational Variables 83%
  • Ethical Decision Making 81%
  • Libya 63%
  64 Citations (Scopus)
• 2015

  Corporate social reporting in Libya: A research note

  Elmogla, M., Cowton, C. J. & Downs, Y., 5 Oct 2015, In: Social Responsibility Journal. 11, 4, p. 923-932 10 p.

  Research output: Contribution to journal › Article › peer-review

  • Federal Government Report on Social Policy 100%
  • Corporate Social Reporting 93%
  • Libya 72%
  • Disclosure 67%
  • Accounting Disclosure 43%
  5 Citations (Scopus)

• Heated debates and cool analysis: Thinking well about financial ethics

  Cowton, C. J. & Downs, Y., 10 Apr 2015, The Philosophy, Politics and Economics of Finance in the 21st Century: From Hubris to Disgrace. Taylor and Francis Inc., p. 439-452 14 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review
  1 Citation (Scopus)

• Method issues in business ethics research: Finding credible answers to questions that matter

  Campbell, D. & Cowton, C. J., 1 Jul 2015, In: Business Ethics. 24, S1, p. S3-S10

  Research output: Contribution to journal › Article › peer-review

  • ethics 100%
  • Business Ethics 99%
  • Qualitative Methods 37%
  • Quantitative Methods 35%
  • Reviewing 24%
  43 Citations (Scopus)

• United Kingdom, Business Ethics in the

  Cowton, C., 21 Jan 2015, Wiley Encylopedia of Management. Cooper, C. L. (ed.). 3rd ed. Wiley, Vol. 2: Business Ethics.

  Research output: Chapter in Book/Report/Conference proceeding › Entry for encyclopedia/dictionary › peer-review

  • Business Ethics 100%
  • Stock Market 66%
  • Industrialization 46%
  • Governance 34%
  • Economy 21%

• Use of focus groups in business ethics research: Potential, problems and paths to progress

  Cowton, C. J. & Downs, Y., 1 Jul 2015, In: Business Ethics. 24, S1, p. S54-S66

  Research output: Contribution to journal › Article › peer-review

  • ethics 100%
  • Business Ethics 99%
  • Focus Groups 81%
  • recommendation 31%
  • Qualitative Research Methods 25%
  18 Citations (Scopus)
• 2014

  Professional body building

  Cowton, C., 2014, Financial Accountant, 1, January/February, p. 28-30 3 p.

  Research output: Contribution to specialist publication › Article

• Supervisors' perceptions of the value of the undergraduate dissertation

  Feather, D., Anchor, J. R. & Cowton, C. J., 1 Mar 2014, In: International Journal of Management Education. 12, 1, p. 14-21 8 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • earning a doctorate 100%
  • Undergraduate 89%
  • Supervisors 83%
  • Undergraduate Study 53%
  • Student Perceptions 49%
  18 Citations (Scopus)
• 2013

  Accounting ethics

  Cowton, C., 2013, International Encyclopedia of Ethics. LaFollette, H. (ed.). Hoboken, NJ: Wiley-Blackwell, p. 31-37

  Research output: Chapter in Book/Report/Conference proceeding › Entry for encyclopedia/dictionary

  • Accounting Ethics 100%

• Taking stock of accounting ethics scholarship: A review of the journal literature

  Bampton, R. & Cowton, C., May 2013, In: Journal of Business Ethics. 114, 3, p. 549-563 15 p.

  Research output: Contribution to journal › Article › peer-review

  • Accounting Ethics 100%
  • Stock-Taking 88%
  • Business Ethics 77%
  • business ethics 50%
  • moral philosophy 48%
  75 Citations (Scopus)

• The e-interview in qualitative research

  Bampton, R., Cowton, C. & Downs, Y., 2013, Advancing Research Methods with New Technologies. Sappleton, N. (ed.). Hershey, PA: IGI Global, p. 329-343

  Research output: Chapter in Book/Report/Conference proceeding › Chapter

  • qualitative research 100%
  • qualitative interview 59%
  • qualitative method 55%
  • interview 54%
  • research method 50%
  23 Citations (Scopus)