Updated on 2025/06/23

写真a

 
LAU, David
 
Affiliation
Faculty of Commerce, Graduate School of Business and Finance
Job title
Associate Professor
Profile
Dr. David Lau is a BCom, BCom (1st Class Honours), and PhD graduate from New Zealand’s leading university, the University of Auckland. He began his academic career at the University of Auckland in 2010, teaching predominantly in the core financial accounting courses in the undergraduate programme. David had also been the Director of the Honours and Masters programme for the Accounting and Finance Department of the University of Auckland. His research interests are in the areas of financial accounting, voluntary disclosures, and auditing. David has been actively involved in building relationships with academics in Japan. He was a visiting scholar at Kansai University in 2011 and 2015, and an invited scholar at Kansai University in 2017. In 2015 and 2017, David was one of the keynote speakers at the Data Science Laboratory (DSLAB) conferences. David is a Chartered Accountant of Chartered Accountant Australia and New Zealand (CA ANZ), and also a member of Beta Gamma Sigma, The University of Auckland Chapter.

Research Experience

  • 2018.09
    -
    Now

    Waseda University   Graduate School of Business and Finacne   Associate Professor

  • 2009.08
    -
    Now

    Chartered Accountants Australia and New Zealand   Chartered Accountant

  • 2010.07
    -
    2018.08

    The University of Auckland   Accounting and Finance   Lecturer

Education Background

  • 2012.09
    -
    2016.09

    The University of Auckland   The University of Auckland Business School   Doctor of Philosophy (Ph.D)  

  • 2007.03
    -
    2007.11

    The University of Auckland   The University of Auckland Business School   Bachelor of Commerce (First Class) Honours  

  • 2002.03
    -
    2005.10

    The University of Auckland   The University of Auckland Business School   Bachelor of Commerce  

Committee Memberships

  • 2009.08
    -
    Now

    Chartered Accountant  Chartered Accountants Australia and New Zealand

Professional Memberships

  • 　
    　
    　

    Beta Gamma Sigma

  • 　
    　
    　

    Chartered Accountants Australia and New Zealand (CA ANZ)

Research Areas

  • Economic theory   Voluntary disclosures and audit quality

Research Interests

  • Voluntary disclosure

  • Auditing

  • Financial accounting

Awards

  • Life membership

    2005.01   Beta Gamma Sigma  

    Winner： David Lau

 

Papers

  • Does reputation matter? Evidence from share repurchases

    David Lau

    Journal of Corporate Finance   58   287 - 306  2019.05  [Refereed]

  • The views of privacy auditors regarding standards and methodologies

    David Lau

    Meditari Accountancy Research    2019.04  [Refereed]

  • Assessing the impact of the new auditor's report

    David Lau

    Pacific Accounting Review     110 - 132  2019.02  [Refereed]

  • The effect of game-based learning as the experiential learning tool for business and accounting training: A study of management game

    David Lau

    Journal of Education for Business     1 - 9  2018.12  [Refereed]

  • AFFCO New Zealand Ltd v New Zealand Meat Workers and Related Trades Union Inc.

    David Lau

    Employment Law Bulletin   1  2017

  • The Effect of Earnings Management Constraints on Management Earnings Forecasts: Evidence from Japan

    David Lau

    The University of Auckland Library Research Space     1 - 215  2016.09  [Refereed]

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Presentations

  • Auction or ToSTNET? A Guessing Game for Share Repurchases in Japan

    David Lau  [Invited]

    The 3rd Data Science Laboratory Workshop (sponsored by MEXT) 

    Presentation date： 2017.03

  • ToSTNET: A Unique Share Repurchase System in Japan

    David Lau

    The University of Auckland Business School Seminar Series 

    Presentation date： 2016.09

  • The Effect of Audit Quality on Management Earnings Forecasts: Empirical Evidence from Japan

    David Lau

    The Japanese Association for Research in Disclosure (JARDIS) 

    Presentation date： 2015.12

  • The Effect of Audit Quality on Management Earnings Forecasts: Empirical Evidence from Japan

    David Lau  [Invited]

    The 1st Data Science Laboratory Workshop (sponsored by MEXT) 

    Presentation date： 2015.03

  • The Effect of Audit Quality on Management Earnings Forecasts: Empirical Evidence from Japan

    David Lau  [Invited]

    The 1st Data Science Laboratory Workshop (sponsored by MEXT) 

    Presentation date： 2015.03

  • Previous Earnings Management Constraint and Management Forecasts: Empirical Evidence from Japan

    David Lau

    New Zealand Quantitative Accounting Research Network (NZQARN) 

    Presentation date： 2012.11

  • Previous Earnings Management Constraint and Management Forecasts: Empirical Evidence from Japan

    David Lau

    Accounting and Finance Association of Australia and New Zealand (AFAANZ) 

    Presentation date： 2012.07

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Syllabus

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Teaching Experience

  • Contemporary Accounting Issues

    Waseda Business School  

  • Financial Accounting

    Waseda Business School  

  • Accounting Information Systems

    The University of Auckland Business School  

  • Advanced Financial Accounting

    The University of Auckland Business School  

  • Intermediate Financial Accounting

    The University of Auckland Business School  

  • Accounting Concepts

    The University of Auckland Business School  

  • Introduction to Accounting in Business

    The University of Auckland Business School  

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