Profile
David Lau is an Associate Professor at Waseda Business School and a certified public accountant. His research interests are in the areas of auditing, corporate disclosure, finance, and governance, and he has published in several academic research articles in several notable journals including Journal of Corporate Finance, Journal of Banking & Finance, Meditari Accountancy Research, International Journal of Auditing, Journal of The Japanese and International Economies, Accounting Research Journal and Pacific Accounting Review.
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
- “Signal Strength Adjustment Behavior: Evidence from Share Repurchases” (Forthcoming) co-authored with Koji Ota and Hironori Kawase, Journal of Banking and Finance [A*].
- “The Need for Speed: An Intuitive Approach to Understanding the Relationship Between Audit Quality and Management Earnings Forecasts” (Forthcoming) co-authored with Koji Ota and Norman Wong, Meditari Accountancy Research [A].
- “The going-concern opinion and the adverse credit rating: an analysis of their relationship” (2021) co-authored with Matthew Strickett and David Hay, Accounting Research Journal [B], ahead-of-print.
- “There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect” (2021) co-authored with Tomomi Takada (Kobe University), Jeffrey R. Casterella and Norman Wong (University of Auckland), International Journal of Auditing [A], 25(3).
- “Share repurchases on the Tokyo Stock Exchange Trading Network” (2021) co-authored with Koji Ota (Kansai University), Journal of The Japanese and International Economies [A], 61. https://doi.org/10.1016/j.jjie.2021.101148
- “The Effect of Audit Quality on the Quality of Management Earnings Forecasts: Evidence from Japan” (2020) Academy of Accounting and Financial Studies Journal, 24(4).
- “Does reputation matter? Evidence from share repurchases” (2019) co-authored with Koji Ota and Hironori Kawase, Journal of Corporate Finance [A*], 58. https://doi.org/10.1016/j.jcorpfin.2019.05.006
- “The views of privacy auditors regarding standards and methodologies” (2019) co-authored with Alan Toy, David Hay and Gehan Gunasekara, Meditari Accountancy Research [A], 27(3). https://doi.org/10.1108/MEDAR-07-2018-0367
- “Assessing the impact of the new auditor’s report” (2019) co-authored with David Hay and Alice Li, Pacific Accounting Review [B], 31(1). https://doi.org/10.1108/PAR-02-2018-0011
- “Effect of game-based learning as the experiential learning tool for business and accounting training: A study of management game” (2019) co-authored with Satoshi Sugahara, Journal of Education for Business, 94(5). https://doi.org/10.1080/08832323.2018.1527751
Courses in charge
Accounting
Theory of Accounting Choice
Managerial Accounting
Others
Outstanding Paper 2020, Awards for Excellence, Literati Awards 2020, Emerald Publishing
