Sam Rawsthorne
Research Associate in AccountingProfile
Sam Rawsthorne is a Research Associate in Accounting.
Prior to beginning this role, Sam completed his PhD candidate in Accounting and Finance at lancaster. His thesis focuses on understanding how firms communicate their strategy and business model in annual reports, and how different types of regulation shape that communication. During his doctoral studies, he also interned in the Quantitative Strategies investment team at Railpen, one of the UK's largest and longest established pension funds.
Prior to joining the PhD programme, Sam received his Batchelor's degree in Accounting and Finance and his Master's degree in Advanced Financial Analysis from Lancaster University.
Research Overview
My research examines how financial accounting and narrative reporting influence market resilience, risk management, and accountability. Using a combination of archival methods, textual analysis, and machine learning, I study how regulatory design and managerial incentives jointly shape firms’ disclosure practices. This agenda addresses fundamental questions about the role of accounting information in capital markets while providing insights relevant to policymakers and standard setters designing effective reporting systems.
Research Interests
Corporate disclosure, narrative communication, financial reporting, strategy and value creation, textual analysis, real effects of regulation and disclosure choice
Additional Information
Academic awards and honours
Sam is the grateful recipient of the following awards:
- Best Paper in Accounting at BAFA Doctoral Masterclass (2024)
- 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)
Engagement
Sam engaged in a 12-month internship with Railpen during his doctoral studies. He worked within the Quantitative Strategies team on a range of investment projects.
He has also worked on several research projects in collaboration with the International Accounting Standards Board (IASB), 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.
Qualifications
Sam has completed Level I and Level II exams of the Chartered Financial Analyst (CFA) Qualification from CFA Institute.
2025 Bayes-Bristol Accounting PhD-ECAS conference
Participation in conference - Academic
EAA Annual Congress 2025
Participation in conference - Academic
Invited Presentation
Participation in conference - Business/Professional
BAFA Doctoral Colloquium
Participation in conference - Academic
International Accounting Standards Board (IASB) Public Meeting: May 2024
Influence on Policy, Practice, Patients & the Public
IFRS 7 Financial Instruments: Disclosures: Research project commissioned by IFRS foundation
Influence on Policy, Practice, Patients & the Public
LUMS Research Conference Poster Competition
Participation in conference -Mixed Audience
BAFA Doctoral Colloquium
Participation in conference -Mixed Audience
LUMS-TSM-WHU PhD conference
Participation in workshop, seminar, course
Best Paper in Accounting at BAFA Doctoral Colloquium
Prize (including medals and awards)
- Financial Reporting and Analysis