Frendy

Associate Professor

Biography

Frendy, Ph.D., CPA (Illinois, inactive), completed his doctorate and master's degree at the Graduate School of Economics, Nagoya University, where he received the Japanese Government scholarship. He obtained a bachelor's degree in accounting from Universitas Gadjah Mada, Indonesia. He holds an inactive U.S. Certified Public Accounting license from the State of Illinois and is a member of the American Institute of CPAs, the Institute of Management Accountants, and the Japan Accounting Association. He participated in the 2019 Global Colloquium on Participant-Centered Learning Workshop and the 2020 Case Writing Workshop at Harvard Business School. He has work experience as an audit associate at KPMG Indonesia, one of the global Big 4 audit firms, and as an external expert for a change management project for Kreston Digital Indonesia.

His research interests include sustainable development, non-financial disclosures, corporate governance, audit, and financial accounting. He has presented papers at the American Accounting Association Annual Meeting, the European Accounting Association Annual Congress, the Japan Accounting Association Annual Conference, and other international conferences. He has published articles in international journals such as the Journal of Contemporary Accounting and Economics, the Journal of Accounting Literature, the Asian Review of Accounting, Regional Studies, Regional Science, Meditari Accountancy Research, and the Asia-Pacific Journal of Accounting & Economics. He serves as an editorial board member of the Indonesian Journal of Accounting Research and the Journal of Indonesian Economy and Business.

Research Interests

Corporate Governance, Capital Markets, Auditing and Accounting

Final Education

Ph.D., Nagoya University

Academic Papers

Frendy (2024) Environmental Greenwashing in Japan: The Roles of Corporate Governance and Assurance. Meditari Accountancy Research 32 (7) :2049-372X
Frendy (2024) The application of the organizational learning perspective in explaining the government's internal auditor’s role development. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara 10 (1) :2549-452X
Frendy (2024) Examining the Ability of Big Data Analytics to Investigate Financial Reporting Quality: A Comprehensive Bibliometric Analysis. Journal of Financial Reporting and Accounting :1985-2517
Frendy (2024) Leveraging place-based resources for quality education: insights from a forest community outreach project in Japan. International Journal of Sustainability in Higher Education :1467-6370
Frendy (2023) Digitalization in management accounting systems for urban SMEs in a developing country: A mediation model analysis. Cogent Economics & Finance 11 :2332-2039
Frendy (2023) Employing String Similarity Metrics of Partners to Estimate Audit Team Continuity: Determinant and Its Effects on Audit Outcomes and Pricing. Journal of Accounting Literature :0737-4607
Frendy (2023) Regional Sustainable Development Using a Quadruple Helix Approach in Japan. Regional Studies, Regional Science
Frendy (2022) Using Fuzzy TOPSIS and Balanced Scorecard for Kaizen Evaluation. Business Systems Research
Frendy (2022) Examining the fraud diamond theory through ethical culture variables: A study of regional development banks in Indonesia. Cogent Business & Management 9 (1)
Frendy (2022) Application of learning organization 2.0: a case study of Ricoh Ena Forest Japan. The Learning Organization
Frendy (2022) Stock Jump, Underperformance and Undervaluation: Evidence from Emerging Market. International Journal of Monetary Economics and Finance
Frendy (2022) Bridging Academics’ Roles in Knowledge Diffusion in Sustainability‐Driven Public–Private Partnerships: A Case Study of the SDGs Workshop in Central Japan. Sustainability
Frendy (2021) Determinants of Real Earnings Management in A Developing Economy: The Risk Structure and Audit Quality. International Journal of Business, Humanities, Education and Social Sciences 3 (1) :2685-0931
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

Grants

(2023) Comprehensive Research on Non-Financial Information Disclosure and Corporate Value. Kakenhi Scientific Research (C) Co-researcher
(2022) Greenwashing in Japanese Corporations: Measurement, Determinants, and Financial Reporting Impacts. JSPS Primary Researcher
(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

Book & Case Publishing

Frendy (2023) Java Education Center – First Quarter Challenges. NUCB Publishing.
Hoe Chin Goi, Muhammad Mohsin Hakeem, and Frendy (2023) Education and Sustainable Development Goals. MDPI