{"id":6075,"date":"2019-02-08T18:03:50","date_gmt":"2019-02-08T09:03:50","guid":{"rendered":"https:\/\/www.waseda.jp\/fcom\/wbs\/?p=6075"},"modified":"2025-11-27T13:08:11","modified_gmt":"2025-11-27T04:08:11","slug":"shigeru-asaba-2-2","status":"publish","type":"post","link":"https:\/\/www.waseda.jp\/fcom\/wbs\/faculty-en\/6075","title":{"rendered":"LAU David, Associate Professor"},"content":{"rendered":"<h3>Profile<\/h3>\n<div data-canvas-width=\"340.75434521363524\">\n<p>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 <em>Journal of Corporate Finance<\/em>, <em>Journal of Banking &amp; Finance<\/em>, <em>Meditari Accountancy Research<\/em>, <em>International Journal of Auditing<\/em>,<em> Journal of The Japanese and International Economies, Accounting Research Journal <\/em>and <em>Pacific Accounting Review<\/em>.<\/p>\n<\/div>\n<h3 data-canvas-width=\"340.75434521363524\">Academic Degrees<\/h3>\n<p>Ph.D., Accounting, the University of Auckland, 2016<\/p>\n<p>BCom (Hons), Accounting, the University of Auckland, 2008<\/p>\n<p>BCom, Accounting, the University of Auckland, 2005<\/p>\n<h3 data-canvas-width=\"384.2365646619882\">Selected Publications<\/h3>\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<h3>Courses in charge<\/h3>\n<p>Accounting<\/p>\n<p>Theory of Accounting Choice<\/p>\n<p>Managerial Accounting<\/p>\n<h3><strong>Others<\/strong><\/h3>\n<p>Outstanding Paper 2020, Awards for Excellence, Literati Awards 2020, Emerald Publishing<\/p>\n<p style=\"text-align: right;\"><a href=\"\/fcom\/wbs\/en\/faculty\">Back<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Profile David Lau is an Associate Professor at Waseda Business School and a certified public accountant. His r [&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":[109],"tags":[95],"class_list":["post-6075","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-faculty-en","tag-faculty-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/posts\/6075","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=6075"}],"version-history":[{"count":2,"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/posts\/6075\/revisions"}],"predecessor-version":[{"id":15128,"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/posts\/6075\/revisions\/15128"}],"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=6075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/categories?post=6075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.waseda.jp\/fcom\/wbs\/wp-json\/wp\/v2\/tags?post=6075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}