教員 & 研究

Faculty & Research

教員一覧

Faculty

  1. TOP
  2. 教員&研究
  3. 教員一覧
  4. Frendy

Frendy

准教授

Frendy

Biography

Frendy, Ph.D., CPA (US-IL) completed his doctorate and master degree from the Graduate School of Economics, Nagoya University where he was the recipient of the Japanese Government (MEXT) scholarship. He obtained a B.S. in Economics (Honors) with a major in Accounting from Faculty of Economics and Business, Universitas Gadjah Mada, an AACSB accredited business school in Indonesia. He is also holding a US Certified Public Accounting (CPA) license from the state of Illinois and a member of the American Institute of CPAs (AICPA).

His current research interests include Japanese corporate governance, audit market competition, and financial disclosure. He has presented papers at international academic accounting conferences such as the American Accounting Association (AAA) Annual Meeting and the European Accounting Association (EAA) Annual Congress. He has published articles in high-ranked international accounting journals: the Journal of Contemporary Accounting and Economics and the Asian Review of Accounting. He also serves as an ad hoc reviewer for the Asian Review of Accounting. He previously worked as an audit associate in KPMG Indonesia, one of the global Big 4 audit firms.

Research Interests

Corporate Governance, Capital Markets, Auditing and Accounting

Final Education

Ph.D., 名古屋大学

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

Grants

  • (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