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Sam Rawsthorne

Research Associate in Accounting

The Management School



Research overview

Sam's thesis investigates narrative disclosure. He focuses on the evolving area of corporate communication of firm strategy and business model. He assesses the extent to which firms provide meaningful disclosure from the perspectives of stakeholders’ definition of gold standard reporting and alignment with textbook approaches to strategic management. Sam’s thesis also analyses the determinants of disclosure decisions before examining the consequences of recent regulations mandating disclosure.


Sam Rawsthorne is a PhD candidate in Accounting and Finance. He is also interning in the Quantitative Strategies investment team at Railpen, one of the UK's largest and longest established pension funds.

Prior to joining the programme, Sam received his Batchelor's degree in Accounting and Finance and his Master's degree in Advanced Financial Analysis from Lancaster University.

Research Interests

Corporate disclosure, narrative communication, financial reporting, strategy and value creation, textual analysis, real effects of regulation and disclosure choice

Current Teaching

  • AcF 544 (PG) Programming and Databases for Financial Applications (Teaching Assistant 2019-Present)
  • AcF 100 (UG) Introduction to Accounting and Finance (Teaching Assistant 2020-2021)
  • Senior Writing Mentor with the Academic Writing Zone (2020-Present)
  • Writing Mentor with the Academic Writing Zone (2019-2020)

Additional Information

Academic awards and honours

Sam is the grateful recipient of the following awards:

  • Economic and Social Research Council full studentship
  • Runner-up, LUMS Doctoral Poster Competition
  • Student Employee of the Year Award (Highly Commended in Best Team category as part the Academic Writing Zone)
  • Lancaster University Chancellor’s Medal (awarded to top students of each faculty at PG level)
  • LUMS Dean’s List (highest achieving student from Accounting and FInance department at PG level)
  • Lancaster University Chancellor’s Medal (awarded to top students of each faculty at UG level)
  • Best overall performance within LUMS BSc Accounting and Finance programme
  • Ernst and Young Prize (best performance over UG financial accounting modules)


Sam is currently undertaking a 12-month internship with Railpen. He is working within the Quantitative Strategies team where he works on a range of investment projects.

He has also worked on several research projects in collaboration with the Financial Reporting Council (FRC) and Pensions and Life Savings Association (PLSA).

Sam worked with colleagues from LUMS and other universities to deliver a series of workshops on textual analysis in partnership with INQUIRE UK. Sam contributed with the provision of resources and tutor support during workshops. 


Sam has completed Level I and Level II exams of the Chartered Financial Analyst (CFA) Qualification from CFA Institute.

Supervised By

Sam is supervised by Steve Young (Lancaster University) and Mahmoud Gad (Lancaster University)

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