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.
Corporate Governance, Capital Markets, Auditing and Accounting
Ph.D., (Nagoya University) CPA (US-IL)
"How Does the Revelation of Olympus Fraud Affect Japanese Auditor’s Reputation?", NUCB Insight, Vol.8, 201905
"Industry Level Audit Pricing Competitiveness of the Japanese Market from Big 4 to Big 3 Period", Economic Science, Vol.65 No.3-4, 201803
"Big N and Non-Big N Audit Pricing Competitiveness in Japan during transition from Big 4 to Big 3 Period", Open Journal of Accounting, Vol.7 No.1, 201801
"Does Recycling Improve Information Usefulness of Income? The Case of Japan", Frendy, Hu Dan Semba. Asian Review of Accounting, Vol.25 No.3, 201711, DOI: 10.1108/ARA-11-2015-0111.
"Influence of the audit market shift from Big 4 to Big 3 on audit firms’ industry specialization and audit quality: Evidence from Japan", Ryo Kato, Hu Dan Semba, Frendy. Academy of Accounting and Financial Studies Journal, Vol.20 No.3, 201612
Mutual Funds and Exchange-Traded Funds: Building Blocks to Wealth, Eddy Junarsin, Enrico Libert, and Frendy, Oxford University Press USA, 201512
"Japanese stock market reaction to announcements of news affecting auditors’ reputation: The case of the Olympus fraud", Frendy, Dan Hu. Journal of Contemporary Accounting & Economics, Vol.10 No.3, 201412