Michelle Lau joined the Goodman School of Business in 2014. She is an Associate Professor, teaching taxation and ethics for the MBA program. She holds a PhD in accounting from Michigan State University, and a MAcc and BA in accounting from the University of Waterloo.

Before her career in academics, Lau practiced public accounting, working at Ernst & Young, during which she earned her CPA designation.

At Goodman, she is a member of the Goodman/CPA Institute for International Issues in Accounting.

RESEARCH AREA

SELECTED PUBLICATIONS

Journal Articles

Lau, M. and Flasher, R. To Charge or Not To Charge: Prosecutorial characteristics on white collar crime charging decisions in response to auditor findings, Journal of Forensic Accounting Research, Forthcoming.

Lau, M. The case of tenure and promotion: an examination of Title VII and minoritized faculty representation, Studies in Higher Education, April, 2024.

Lau, M., Marshall, D., and Flasher, R. Oil and Gas Sector Participation in a Pre-Standards Reporting Regime: Global Reporting Initiative Participation Under the Guideline Era, Oil, Gas & Energy Quarterly, Volume 70, Number 3, March, 2022.

Lau, M., Brown, K., Kenno, S., and Sainty, B. Extractive Sector Stakeholders' Perspectives of the Extractive Sector Transparency Measures Act (ESTMA), Accounting Perspectives, Volume 20, Number 3, 2021.

Brown, K., Kenno, S., Lau, M., and Sainty, B. Managerial perspective of ESTMA: An investigation of mandatory CSR disclosures, Accounting Perspectives, Volume 23, Number 3, 2021.

Kenno, S., Lau, M., Sainty, B., and Boles, B. Budgeting, strategic planning and institutional diversity in higher education, Studies in Higher Education, Volume 49, Number 9, 2020.

Kenno, S., Lau, M., Sainty, B., and Boles, B. Budgeting, Strategic Planning and Institutional Diversity in Higher Education, Studies in Higher Education, 2020.

Flasher, R., Lau, M., and Marshall, D. Going GAGAS for Due Process: Examining Yellow Book Standard Participation, Journal of Public Budgeting, Accounting & Financial Management, Volume 32, Number 2, 2020.

Flasher, R., Lau, M., and Marshall, D. Participation in Public Sector Standard-Setting Offers Opportunities to Acquire Essential Skills, Journal of Government Financial Management, Volume 69, Number 1, 2020.

Lau, M. Theoretical Perspective on the Relationship between Management Accounting Control and Trust, Encyclopedia of Business and Professional Ethics, 2019.

Kenno, S., Lau, M., and Sainty, B. In Search of a Theory of Budgeting, Accounting Perspectives, Volume 17, Number 4, 2018.

Kenno, S., Sainty, B., and Lau, M. In Search of a Theory of Budgeting: A Literature Review, Accounting Perspectives, Volume 17, Number 4, 2018.

Conference Proceedings and Presentations

Lau, M. Imposters in Academia: Sensemaking of Professional Identity' - Eastern Academy Management 61st conference, Rhode Island, Other / Not in List, 2024.

Lau, M. Mindset and Impostor Phenomenon: A Typology and Implications - Administrative Sciences Association Canada, Montreal, Quebec, 2024.

Lau, M. Considering the case of Perceived Discrimination: Using Federal Gender Discrimination Lawsuits - AAA Joint Meeting of the Mid-Atlantic and Northeast Regions, N/A, Other / Not in List, 2022.

Lau, M. ESTMA: An examination of history and evolution in Canada - 6th Qualitative Accounting Research Symposium, N/A, Other / Not in List, 2022.

Lau, M. Extractive Sector Transparency Measures Act (ESTMA) - Goodman School of Business CPA ?Ontario Centre ?for Public Policy and Innovation in Accounting Symposium in conjunction with Natural Resources Canada’s (NRCan), St. Catharines, Ontario, 2022.

Lau, M. Over a decade of criminal prosecutions from auditor referrals– one state’s story - AAA Forensic Accounting Conference, N/A, Other / Not in List, 2022.

Lau, M. Prosecuting Attorney Gender and Governmental Auditor Recommendation - AAA JFAR "Diversity, Equity, Inclusion (DEI), and Justice in Forensic Accounting", N/A, Other / Not in List, 2022.

Lau, M. Smaller municipality reporting: Where’s the information? - AAA Government and Non-profit Section Midyear Meeting program, N/A, Other / Not in List, 2022.

Lau, M. Diversity in Accounting Academia: The Supporting or Exacerbating Role of Tenure & Promotion: An Investigation of US Federal Court Cases 1975-2020 - American Accounting Association Diversity Section Meeting, N/A, Other / Not in List, 2021.

Lau, M. ESTMA: An examination of history and evolution in Canada - CAAA 6th Qualitative Accounting Research Symposium, N/A, Other / Not in List, 2021.

Lau, M. Profiles of Women in Accounting Academe from 1975: An Obituary Analysis - American Accounting Association SPARK: Meeting of the Regions, N/A, Other / Not in List, 2021.

Lau, M. Profiles of Women in Accounting Academe from 1975: An Obituary Analysis - American Accounting Association Historians Meeting, N/A, Other / Not in List, 2021.

Lau, M. Diversity in Accounting Academia: The Supporting or Exacerbating Role of Tenure & Promotion: A Qualitative Investigation - Canadian Academic Accounting Association Qualitative Accounting Research Symposium, Guelph, Ontario, 2020.

Lau, M. Going GAGAS for Due Process: Examining Yellow Book Standard Participation - American Accounting Association Government Not-for-Profit Mid Year Meeting, Houston, Texas, 2020.

Lau, M. Managerial Perspectives of ESTMA: An Investigation of Mandatory CSR Disclosure - GSB Luncheon Speaker Series, St. Catharines, Ontario, 2020.

Lau, M. Budgeting and Strategic Planning in Higher Education - Canadian Academic Accounting Association, Ottawa, Ontario, 2019.

Lau, M. Diversity of Stakeholder Participation: Examining Yellow Book Standards - American Accounting Association Diversity Section Mid Year Meeting, Atlanta, Georgia, 2019.

Lau, M. ESTMA: Managerial Perspectives of Accounting Regulations and Corruption - Administrative Science Association of Canada, St. Catharines, Ontario, 2019.

Lau, M. SMEs: A Field Investigation. Discussant - Canadian Accounting Association Annual Meeting, Ottawa, Ontario, 2019.

Lau, M. In Search of a Theory of Budgeting - Canadian Academic Accounting Association Annual Meeting, Calgary, Alberta, 2018.

Sainty, B., Kenno, S., and Lau, M. In Search of a Theory of Budgeting: A Literature Review - Canadian Academic Accounting Association (CAAA), Calgary, Alberta, 2018.

Lau, M. University Budgets and Strategy: A Survey of Current Practices - American Association Management Midyear Meeting, Scottsdale, Arizona, 2018.

Lau, M. University Budgets and Strategy: A Survey of Current Practices in Canada - Asian-Pacific Conference on International Accounting Issues, Kuala Lumpur, Malaysia, 2018.

Kenno, S., Lau, M., and Sainty, B. Relationship of Budget Models and Strategic Planning - Canadian Association of University Business Officers, Ottawa, Ontario, 2017.

Lau, M. Relationship of Budget Models and Strategic Planning - Canadian Association of University Business Officers Annual Conference, Ottawa, Ontario, 2017.

Lau, M. University Budgets and Strategy: A Survey of Current Practices - 29th Asian-Pacific Conference on International Accounting Issues, Kaula Lumpur, Malaysia, 2017.

Lau, M. The Role of Budgeting: from Theory to Practice - Brock University – Goodman School of Business, St. Catharines, Ontario, 2016.