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>

  • “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

 

講義科目

Accounting

Theory of Accounting Choice

Managerial Accounting

 

主な対外活動

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

 

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