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Dr Pelham Gore

Formerly at Lancaster University


BA Exeter, MA, PhD Lancaster, CiLTHE, FCA

Current Research

Auditor Liability, Earnings Management, Assumptions Underlying Financial Accounting Research

Current Teaching

Undergraduate:  AcF 212/222 Principles of Financial Accounting, ACF 307 Auditing,

Research Interests

Financial Accounting and Reporting, Conceptual Frameworks for Financial Reporting, Assumptions Underlying Financial Accounting Research,and Auditing.

Research overview

My research interests have always centred on fundamental issues in financial accounting and reporting as exemplified by my interest in the conceptual frameworks developed by the FASB and other standard setters.  I have also maintained an interest in the research literature concerning auditing.  Most recently, I have become interested in the assumptions underlying much accounting research and this has led me to expand my horizons to encompass literatures deriving from economics, general management and the law.

PhD Supervisions Completed

Ashni Singh “Earnings management to achieve targets and the monitoring effectiveness of auditors and boards”, graduated 2001. (Jointly supervised with Professor Peter Pope)

Fatima Abdul Hamid “Corporate Financial Reporting”, graduated 2002. (Jointly supervised with Professor Kenneth Peasnell)

PhDs Examined

Internal examiner for two PhD candidates:

Dr Kevin McMeeking “An empirical analysis of the level and changes of UK audit and non audit service fees” (graduated 2000).

Dr Victoria Shao-Pin WangEmpirical studies related to goodwill Accounting in the UK.” (graduated 2003). 

Additional Information

Funded Research

Dr Gore was involved in a project funded by the American Accounting Association "Corporate Governance Non-Audit Services" which was awarded to Professor Peter Pope, the Principal Investigator.  Dr Beatriz Garcia's received funding for her Doctoral studies through the award, her thesis was entitled "Earnings Quality, Auditor Monitoring and Corporate Governance" and she graduated in 2007.

Upon completion of his PhD Dr Gore undertook a two year post-doctoral position in the Department of Accounting and Finance funded by the ICAEW.

Dr Gore's received funding for his Doctoral studies from Price Waterhouse and the Institute of Chartered Accountants in England and Wales (the CATER award), supervised by Professor Kenneth Peasnell.

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