Dr Pelham Gore

Lecturer

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.

Earnings management and the distribution of earnings relative to targets: UK evidence
Gore, J.P.O., Pope, P.F., Singh, A. 2007 In: Accounting and Business Research. 37, 2, p. 123-150. 28 p.
Journal article

Earnings management and the distribution of earnings relative to targets: UK evidence
Singh, A., Gore, J.P.O., Pope, P.F. 2002 Lancaster University : The Department of Accounting and Finance
Working paper

Non-Audit services, auditor independence and earnings management
Singh, A., Gore, J.P.O., Pope, P.F. 2001 Lancaster University : The Department of Accounting and Finance
Working paper

Financial reporting: the search for a conceptual framework
Gore, J.P.O. 2000 In: The Current State of Business Disciplines. India : Spellbound Pubns Pvt Ltd p. 179-200. 22 p. ISBN: 8176000507.
Chapter

Accounting for Goodwill: An Examination of Factors Influencing Management Preferences
Taib, F., Taylor, P., Gore, P. 2000 In: Accounting and Business Research. 30, 3, p. 213-226. 14 p.
Journal article

A response to the revised exposure draft of the statement of principles
Page, M., Gore, J.P.O., Mumford, M.J. 1999 In: Proceedings of the ACCA Conference on the ABS's 1999 Revised Draft Statement of Principles: Trying Again (London - 1999). N/A : unknown p. 37-54. 18 p.
Conference contribution

Auditor liability and the impact of the ASB's statement of principles: an examination of lobbying
Gore, J.P.O. 1999 Lancaster University : The Department of Accounting and Finance
Working paper

Accounting for goodwill: what factors influence management preferences?
Tahib, F.M., Taylor, P.A., Gore, J.P.O. 1998 Lancaster University : The Department of Accounting and Finance
Working paper