PanMame uses romset 106 (same for C4ALL)
Mame4all uses romset 037b5
There isn't a version of Mame for the Pandora that uses the same romset as the latest version of Mame for PCs, although some roms from newer sets may sometimes work.
In the past, I've found a lot of the older games (pre '90s) from a 118 set worked in PanMame, but not all.