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The notion of Gorenstein rings in the commutative ring theory is generalized to that of Noetherian algebras which are not necessarily commutative. We faithfully follow in the steps of the commutative case: Gorenstein algebras will be defined using the notion of Cousin complexes developed by R. Y. Sharp [Sh1]. One of the goals of the present paper is the characterization of Gorenstein algebras in terms of Bass numbers. The commutative theory of Bass numbers turns out to carry over with no extra changes....

Given a semiperfect two-sided noetherian ring Λ, we study two subcategories ${}_k\left(\Lambda \right)=M\in mod\Lambda |Ex{t}_{\Lambda }^j(TrM,\Lambda )=0\left(1\le j\le k\right)$ and ${}_k\left(\Lambda \right)=N\in mod\Lambda |Ex{t}_{\Lambda }^j(N,\Lambda )=0\left(1\le j\le k\right)$ of the category mod Λ of finitely generated right Λ-modules, where Tr M is Auslander’s transpose of M. In particular, we give another convenient description of the categories ${}_k\left(\Lambda \right)$ and ${}_k\left(\Lambda \right)$, and we study category equivalences and stable equivalences between them. Several results proved in [J. Algebra 301 (2006), 748-780] are extended to the case when Λ is a two-sided noetherian semiperfect ring.