Dr Frendy completed his doctorate and master degrees from the Graduate School of Economics, Nagoya University, where he was the recipient of the Japanese Government (MEXT) scholarship. He obtained a BS in Economics (Honours) with a major in Accounting from the Faculty of Economics and Business, Universitas Gadjah Mada – an AACSB-accredited business school in Indonesia. He also holds a US Certified Public Accounting (CPA) license from the State of Illinois and is a member of the American Institute of Certified Public Accountants (AICPA), the Institute of Management Accountants (IMA), and the Japan Accounting Association (JAA). He has presented papers at the American Accounting Association (AAA) Annual Meeting, the European Accounting Association (EAA) Annual Congress, the Japan Accounting Association Annual Conference, and other international conferences. He has published articles in international accounting journals such as the Journal of Contemporary Accounting and Economics, the Asian Review of Accounting, and the Asia-Pacific Journal of Accounting & Economics. He previously worked as an audit associate at KPMG Indonesia, one of the global Big Four audit firms.