Waseda Business School
(Graduate School of Business and Finance)


LAU David, Associate Professor



David Lau is an Associate Professor of Accounting at Waseda Business School. His research interests are in the areas of corporate disclosure, finance, and governance, and he has published in several academic research articles in journals including Journal of Corporate Finance, Meditari Accountancy Research, Journal of The Japanese and International Economies, and Pacific Accounting Review. David obtained his doctorate (PhD) from the University of Auckland Business School, where he had taught for eight years prior to joining Waseda Business School. He is a full member of Chartered Accountant Australia and New Zealand (CA ANZ).

Academic Degrees

Ph.D., Accounting, the University of Auckland, 2016

BCom (Hons), Accounting, the University of Auckland, 2008

BCom, Accounting, the University of Auckland, 2005

Selected Publications

  • “There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect” co-authored with Tomomi Takada (Kobe University), Jeffrey R. Casterella and Norman Wong (University of Auckland), International Journal of Auditing, 2021. DOI: https://doi.org/10.1111/ijau.12247
  • “Share repurchases on the Tokyo Stock Exchange Trading Network” co-authored with Koji Ota (Kansai University), Journal of The Japanese and International Economies 61, 2021. DOI: https://doi.org/10.1016/j.jjie.2021.101148
  • “Does reputation matter? Evidence from share repurchases,” co-authored with Koji Ota (Kansai University) and Hironori Kawase (Yokohama City University), Journal of Corporate Finance 58, 2019, pp. 287-306. DOI: https://doi.org/10.1016/j.jcorpfin.2019.05.006
  • “The views of privacy auditors regarding standards and methodologies,” co-authored with Alan Toy, David Hay and Gehan Gunasekara (University of Auckland), Meditari Accountancy Research, 2019.DOI: https://doi.org/10.1108/MEDAR-07-2018-0367
  • “Assessing the impact of the new auditor’s report,” co-authored with David Hay and Alice Li (University of Auckland), Pacific Accounting Review, 2019, pp. 110-132.DOI: https://doi.org/10.1108/PAR-02-2018-0011
  • “The effect of game-based learning as the experiential learning tool for business and accounting training: A study of management game,” co-authored with Satoshi Sugahara (Kwansei Gakuin University), Journal of Education for Business, 2019, pp. 1-9.DOI: https://doi.org/10.1080/08832323.2018.1527751
  • “AFFCO New Zealand Ltd v New Zealand Meat Workers and Related Trades Union Inc.,” co-authored with Alan Toy (University of Auckland), Employment Law Bulletin, 2017, vol. 1.

Courses in charge


Theory of Accounting Choice

Managerial Accounting


Outstanding Paper 2020, Awards for Excellence, Literati Awards 2020, Emerald Publishing


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