2024/12/21 更新

写真a

ラオ　デイヴィッド
ラオ　デイヴィッド
所属
商学学術院 大学院経営管理研究科
職名
准教授
プロフィール
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.

経歴

  • 2018年09月
    -
    継続中

    Waseda University   Graduate School of Business and Finacne   Associate Professor

  • 2009年08月
    -
    継続中

    Chartered Accountants Australia and New Zealand   Chartered Accountant

  • 2010年07月
    -
    2018年08月

    The University of Auckland   Accounting and Finance   Lecturer

学歴

  • 2012年09月
    -
    2016年09月

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

  • 2007年03月
    -
    2007年11月

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

  • 2002年03月
    -
    2005年10月

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

委員歴

  • 2009年08月
    -
    継続中

    Chartered Accountant  Chartered Accountants Australia and New Zealand

所属学協会

  • 　
    　
    　

    Beta Gamma Sigma

  • 　
    　
    　

    Chartered Accountants Australia and New Zealand (CA ANZ)

研究分野

  • 理論経済学   Voluntary disclosures and audit quality

研究キーワード

  • Voluntary disclosure

  • Auditing

  • Financial accounting

受賞

  • Life membership

    2005年01月   Beta Gamma Sigma  

    受賞者： David Lau

 

論文

  • Does reputation matter? Evidence from share repurchases

    David Lau

    Journal of Corporate Finance   58   287 - 306  2019年05月  [査読有り]

  • The views of privacy auditors regarding standards and methodologies

    David Lau

    Meditari Accountancy Research    2019年04月  [査読有り]

  • Assessing the impact of the new auditor's report

    David Lau

    Pacific Accounting Review     110 - 132  2019年02月  [査読有り]

  • 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年12月  [査読有り]

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

    David Lau

    Employment Law Bulletin   1  2017年

  • 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年09月  [査読有り]

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講演・口頭発表等

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

    David Lau  [招待有り]

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

    発表年月： 2017年03月

  • ToSTNET: A Unique Share Repurchase System in Japan

    David Lau

    The University of Auckland Business School Seminar Series  

    発表年月： 2016年09月

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

    David Lau

    The Japanese Association for Research in Disclosure (JARDIS)  

    発表年月： 2015年12月

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

    David Lau  [招待有り]

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

    発表年月： 2015年03月

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

    David Lau  [招待有り]

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

    発表年月： 2015年03月

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

    David Lau

    New Zealand Quantitative Accounting Research Network (NZQARN)  

    発表年月： 2012年11月

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

    David Lau

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

    発表年月： 2012年07月

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現在担当している科目

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担当経験のある科目(授業)

  • 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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