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 Journal of Corporate Finance, Journal of Banking & Finance, Meditari Accountancy Research, International Journal of Auditing, Journal of The Japanese and International Economies, Accounting Research Journal and Pacific Accounting Review.