{"id":6025,"date":"2019-02-08T16:35:49","date_gmt":"2019-02-08T07:35:49","guid":{"rendered":"https:\/\/www.waseda.jp\/fcom\/wbs\/?p=6025"},"modified":"2025-11-11T14:49:15","modified_gmt":"2025-11-11T05:49:15","slug":"%e6%b7%ba%e7%be%bd%e3%80%80%e8%8c%82-2-2","status":"publish","type":"post","link":"https:\/\/www.waseda.jp\/fcom\/wbs\/faculty-jp\/6025","title":{"rendered":"LAU, David \u51c6\u6559\u6388"},"content":{"rendered":"<h3>\u5c02\u9580\u5206\u91ce<\/h3>\n<p>\u60c5\u5831\u958b\u793a\u3001\u4f1a\u8a08\u76e3\u67fb\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9<\/p>\n<h3>\u7565\u6b74<\/h3>\n<p>\u30aa\u30fc\u30af\u30e9\u30f3\u30c9\u5927\u5b66\u30d3\u30b8\u30cd\u30b9\u30b9\u30af\u30fc\u30eb\u5352\u696d\u3002\u30aa\u30fc\u30af\u30e9\u30f3\u30c9\u5927\u5b66\u3088\u308aPh.D.\uff08Accounting\uff09\u53d6\u5f97\u3002\u30aa\u30fc\u30af\u30e9\u30f3\u30c9\u5927\u5b66\u306b\u3066\u8ca1\u52d9\u4f1a\u8a08\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u3001\u95a2\u897f\u5927\u5b66\u5ba2\u54e1\u7814\u7a76\u54e1\u3001\u95a2\u897f\u5927\u5b66\u62db\u8058\u7814\u7a76\u54e1\u3092\u7d4c\u3066\u30012018\u5e74\u3088\u308a\u73fe\u8077\u3002\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u30fb\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08CA ANZ\uff09\u4f1a\u54e1\u3002Beta Gamma Sigma\u30aa\u30fc\u30af\u30e9\u30f3\u30c9\u5927\u5b66\u652f\u90e8\u4f1a\u54e1\u3002<\/p>\n<h3>\u4e3b\u306a\u7814\u7a76\u696d\u7e3e\u30fb\u8457\u66f8<\/h3>\n<p><strong>\uff1c\u8ad6\u6587\uff1e<\/strong><\/p>\n<ul>\n<li>\u201cSignal Strength Adjustment Behavior: Evidence from Share Repurchases\u201d (Forthcoming) co-authored with Koji Ota and Hironori Kawase, <em>Journal of Banking and Finance <\/em>[A*].<\/li>\n<li>\u201cThe Need for Speed: An Intuitive Approach to Understanding the Relationship Between Audit Quality and Management Earnings Forecasts\u201d (Forthcoming) co-authored with Koji Ota and Norman Wong, <em>Meditari Accountancy Research <\/em>[A].<\/li>\n<li>\u201cThe going-concern opinion and the adverse credit rating: an analysis of their relationship\u201d (2021) co-authored with Matthew Strickett and David Hay, <em>Accounting Research Journal <\/em>[B], ahead-of-print.<\/li>\n<li>\u201cThere is no \u2018I\u2019 in team: An analysis of audit partner narcissism from the team aspect\u201d (2021) co-authored with Tomomi Takada (Kobe University), Jeffrey R. Casterella and Norman Wong (University of Auckland),\u00a0<i>International Journal of Auditing<\/i>\u00a0[A], 25(3).<\/li>\n<li>\u201cShare repurchases on the Tokyo Stock Exchange Trading Network\u201d (2021) co-authored with Koji Ota (Kansai University),\u00a0<i>Journal of The Japanese and International Economies\u00a0<\/i>[A], 61. https:\/\/doi.org\/10.1016\/j.jjie.2021.101148<\/li>\n<li>\u201cThe Effect of Audit Quality on the Quality of Management Earnings Forecasts: Evidence from Japan\u201d (2020) <em>Academy of Accounting and Financial Studies Journal<\/em>, 24(4).<\/li>\n<li>\u201cDoes reputation matter? Evidence from share repurchases\u201d (2019) co-authored with Koji Ota and Hironori Kawase, <em>Journal of Corporate Finance<\/em> [A*], 58. https:\/\/doi.org\/10.1016\/j.jcorpfin.2019.05.006<\/li>\n<li>\u201cThe views of privacy auditors regarding standards and methodologies\u201d (2019) co-authored with Alan Toy, David Hay and Gehan Gunasekara, <em>Meditari Accountancy Research <\/em>[A], 27(3). https:\/\/doi.org\/10.1108\/MEDAR-07-2018-0367<\/li>\n<li>\u201cAssessing the impact of the new auditor\u2019s report\u201d (2019) co-authored with David Hay and Alice Li, <em>Pacific Accounting Review <\/em>[B], 31(1).\u00a0 https:\/\/doi.org\/10.1108\/PAR-02-2018-0011<\/li>\n<li>\u201cEffect of game-based learning as the experiential learning tool for business and accounting training: A study of management game\u201d (2019) co-authored with Satoshi Sugahara, <em>Journal of Education for Business<\/em>, 94(5). https:\/\/doi.org\/10.1080\/08832323.2018.1527751<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>\u8b1b\u7fa9\u79d1\u76ee<\/h3>\n<p>Accounting<\/p>\n<p>Theory of Accounting Choice<\/p>\n<p>Managerial Accounting<\/p>\n<p>&nbsp;<\/p>\n<h3>\u4e3b\u306a\u5bfe\u5916\u6d3b\u52d5<\/h3>\n<p>Outstanding Paper 2020, Awards for Excellence, Literati Awards 2020, Emerald Publishing<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><a href=\"\/fcom\/wbs\/faculty\/alphabet\">50\u97f3\u9806\u4e00\u89a7\u306b\u623b\u308b<\/a><br \/>\n<a href=\"\/fcom\/wbs\/faculty\/area\">\u5c02\u9580\u5206\u91ce\u5225\u4e00\u89a7\u306b\u623b\u308b<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5c02\u9580\u5206\u91ce \u60c5\u5831\u958b\u793a\u3001\u4f1a\u8a08\u76e3\u67fb\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9 \u7565\u6b74 \u30aa\u30fc\u30af\u30e9\u30f3\u30c9\u5927\u5b66\u30d3\u30b8\u30cd\u30b9\u30b9\u30af\u30fc\u30eb\u5352\u696d\u3002\u30aa\u30fc\u30af\u30e9\u30f3\u30c9\u5927\u5b66\u3088\u308aPh.D.\uff08Accounting\uff09\u53d6\u5f97\u3002\u30aa\u30fc\u30af\u30e9\u30f3\u30c9\u5927\u5b66\u306b\u3066\u8ca1\u52d9\u4f1a\u8a08\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u3001\u95a2\u897f\u5927\u5b66 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12371,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[108],"tags":[89],"class_list":["post-6025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-faculty-jp","tag-faculty"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/posts\/6025","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/comments?post=6025"}],"version-history":[{"count":3,"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/posts\/6025\/revisions"}],"predecessor-version":[{"id":15030,"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/posts\/6025\/revisions\/15030"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/media\/12371"}],"wp:attachment":[{"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/media?parent=6025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/categories?post=6025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/tags?post=6025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}