Waseda Business School
(Graduate School of Business and Finance)

Faculty

LAU David, Associate Professor

Profile

Dr. David Lau is a BCom, BCom (1st Class Honours), and PhD graduate from New Zealand’s leading university, the University of Auckland. He began his academic career at the University of Auckland in 2010, teaching predominantly in the core financial accounting courses in the undergraduate programme. David had also been the Director of the Honours and Masters programme for the Accounting and Finance Department of the University of Auckland. His research interests are in the areas of financial accounting, voluntary disclosures, and auditing. David has been actively involved in building relationships with academics in Japan. He was a visiting scholar at Kansai University in 2011 and 2015, and an invited scholar at Kansai University in 2017. In 2015 and 2017, David was one of the keynote speakers at the Data Science Laboratory (DSLAB) conferences. David is a Chartered Accountant of Chartered Accountant Australia and New Zealand (CA ANZ), and also a member of Beta Gamma Sigma, The University of Auckland Chapter.

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

  • “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: 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: 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, 2018, pp. 1-9, DOI: 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.
  • “The effect of earnings management constraints on management earnings forecasts: evidence from Japan,” The University of Auckland Library Research Space, 2016, pp. 1-215.

Research Projects in Progress

  • “An Empirical Analysis of the Managerial-Opportunism Theory Using Share Repurchases on the Tokyo Stock Exchange Trading Network,” co-authored with Koji Ota (Kansai University).

Presentations

  • Auction or ToSTNET? A Guessing Game for Share Repurchases in Japan, The 3rd Data Science Laboratory Workshop (sponsored by the Ministry of Education, Culture Sports, Science and Technology [MEXT]), Kansai University, Osaka, Japan, March 6, 2017.
  • ToSTNET: A Unique Share Repurchase system in Japan, The University of Auckland Business School Seminar Series, The University of Auckland Business School, Auckland, New Zealand, September 13, 2016.
  • The Effect of Audit Quality on Management Earnings Forecasts: Empirical Evidence from Japan, The Japanese Association for Research in Disclosure (JARDIS), Waseda University, Tokyo, Japan, December 12, 2015.
  • The Effect of Audit Quality on Management Earnings Forecasts: Empirical Evidence from Japan, The 1st Data Science Laboratory Workshop (sponsored by the Ministry of Education, Culture Sports, Science and Technology [MEXT]), Kansai University, Osaka, Japan, March 14 and 17, 2015.
  • Previous Earnings Management Constraint and Management Forecasts: Empirical Evidence from Japan, New Zealand Quantitative Accounting Research Network (NZQARN), The University of Auckland Business School, Auckland, New Zealand, November 1, 2012.
  • Previous Earnings Management Constraint and Management Forecasts: Empirical Evidence from Japan, Accounting and Finance Association of Australia and New Zealand (AFAANZ), Melbourne, Australia, July 1, 2012.

Courses in charge

Financial Accounting

Contemporary Accounting Issues

Managerial Accounting

Others

<Significant Distinctions/Awards/Contributions>

2017     Invited Scholarship, Kansai University, Japan
2017     Honorary Speaker, Ministry of Education, Culture Sports, Science and Technology, Kansai University, Japan
2016     Visiting Scholarship, Kansai University, Japan
2015     Honorary Speaker, Ministry of Education, Culture Sports, Science and Technology, Kansai University, Japan
2012     Visiting Scholarship, Kansai University, Japan
2005     Senior Scholarship in Taxation
2004     Senior Prize in Accounting, The University of Auckland Business School

Back

Related articles

SAITO Kenji, Professor
NEMOTO Naoko, Professor
Page Top
WASEDA University

Sorry!
The Waseda University official website
<<https://www.waseda.jp/fcom/wbs/en>> doesn't support your system.

Please update to the newest version of your browser and try again.

Continue

Suporrted Browser

Close