Pauline Dent was created by Frank Miller for the 1986 comic "The Dark Knight Returns". Miller was originally going to have Pauline be a minor character, only to serve as evidence of a second tryst between Harvey Dent and Sandra McShane, until he stumbled upon the 1982 manga AKIRA. After reading an unofficial translation of AKIRA, Miller became inspired by the character Tetsuo Shima and decided to reimagine Pauline, thus The Wave was born.
"I had a friend that loves all this Japanese crap, so I was over at his house one day, I saw it [AKIRA] and I asked, y'know, I asked 'What the hell is this?' and he was like 'No! Don't touch that! I'm still translating it!' and he was going berserk. I was curious, so I asked for a copy once he was done translating it, and I read it and I said 'That Tetsuo kid... He's really something.' so I went back to writing and I thought 'What if I did a little bit of borrowing from the character?' because no one's gonna know, right? I mean, it's not illegal and nobody knows this fucking thing exists. I didn't know something like this could exist until I saw it."
--Frank Miller citing AKIRA as inspiration for Pauline Dent