Faculty & Research

  1. TOP
  2. Faculty & Research
  3. Faculty
  4. Frendy


Associate Professor



Dr. Frendy received a Ph.D. and a Master’s degree from the Graduate School of Economics at Nagoya University in Japan. He obtained a B.S. in Economics (Honors) in Accounting from the Faculty of Economics and Business at the Universitas Gadjah Mada in Indonesia, as well as a United States Certified Public Accounting (CPA) license from the State of Illinois. His research interests include Japanese corporate governance, audit market competition, and financial disclosure. He has published articles in high-ranked international accounting journals, including the Journal of Contemporary Accounting and Economics, and the Asian Review of Accounting. Dr. Frendy’s profile also includes service as an ad hoc reviewer for the Asian Review of Accounting, and a background as an audit associate at KPMG Indonesia.

Research Interests

Corporate Governance, Capital Markets, Auditing and Accounting

Final Education

Ph.D., Nagoya University

Academic Papers

  • Frendy (2020) The Relevance of the Keiretsu Affiliation on Disclosure Quality in Contemporary Japanese Economy. Asia-Pacific Journal of Accounting & Economics
  • Frendy (2019) How Does the Revelation of Olympus Fraud Affect Japanese Auditor’s Reputation?. NUCB Insight 8
  • Frendy (2018) Big N and Non-Big N Audit Pricing Competitiveness in Japan during transition from Big 4 to Big 3 Period. Open Journal of Accounting 7 (1) :2169-3412
  • Frendy (2017) Does Recycling Improve Information Usefulness of Income? The Case of Japan. Asian Review of Accounting 25 (3) :1321-7348
  • Frendy (2016) Influence of the audit market shift from Big 4 to Big 3 on audit firms' industry specialization and audit quality: Evidence from Japan. Academy of Accounting and Financial Studies Journal 20 (3) :1528-2635


  • (2020) The Effect of the Big 4 to Big 3 Audit Market Transition on Initial Year Audit Fee, Client Bargaining Power, Audit Quality and Client Following Audit Partners. Japan Society for the Promotion of Science Primary Researcher