Waseda Business School (Graduate School of Business and Finance)早稲田大学 大学院経営管理研究科

教員

LAU, David 准教授

専門分野

情報開示、会計監査、コーポレートガバナンス

略歴

オークランド大学ビジネススクール卒業。オークランド大学よりPh.D.(Accounting)取得。オークランド大学にて財務会計プログラムのディレクター、関西大学客員研究員、関西大学招聘研究員を経て、2018年より現職。オーストラリア・ニュージーランド公認会計士協会(CA ANZ)会員。Beta Gamma Sigmaオークランド大学支部会員。

主な研究業績・著書

<論文>

“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.

<研究プロジェクト(進行中)>

“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).

<プレゼンテーション>

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.

講義科目

Financial Accounting

Contemporary Accounting Issues

Managerial Accounting

主な対外活動

<業績・受賞歴等>

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

50音順一覧に戻る
専門分野別一覧に戻る

Related Articles 関連記事

Page Top
WASEDA University

早稲田大学オフィシャルサイト(https://www.waseda.jp/fcom/wbs/)は、以下のWebブラウザでご覧いただくことを推奨いたします。

推奨環境以外でのご利用や、推奨環境であっても設定によっては、ご利用できない場合や正しく表示されない場合がございます。より快適にご利用いただくため、お使いのブラウザを最新版に更新してご覧ください。

このままご覧いただく方は、「このまま進む」ボタンをクリックし、次ページに進んでください。

このまま進む

対応ブラウザについて

閉じる