Frendy Ｆｒｅｎｄｙ

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Frendy - Frendy

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Researcher Number	00825218
Other IDs
Affiliation (Current)	2025: 名古屋商科大学, 商学部, 教授
Affiliation (based on the past Project Information) *help	2025: 名古屋商科大学, 商学部, 准教授 2020 – 2023: 名古屋商科大学, 商学部, 准教授
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related Except Principal Investigator Basic Section 07100:Accounting-related
Keywords	Principal Investigator Financial Reporting / Japan / Greenwashing / Sustainable Development / ESG / non-financial / CDP / nonfinancial / disclosures / climate change … More / Big 4 to Big 3 / Partner Following / Bargaining Power / Audit Fee / Japanese Audit Market / partner continuity / audit fee / auditor switch / involuntary / client bargaining power / Partner Similarity / Client Bargaining Power / Auditor Switch / Partner experience / Audit report lags / Audit pricing / Audit quality / Audit partners / String similarity / Audit team continuity … More Except Principal Investigator 企業価値 / 保証 / 管理会計 / 実証分析 / サステナビリティ情報 / 制度開示 / 非財務情報 Less

AI Transparency and Sustainability Performance: An Empirical and Case Study Analysis of Japanese Listed Firms and StartupsPrincipal Investigator
- Principal Investigator
  
  Frendy
- Project Period (FY)
  2025 – 2027
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Nagoya University of Commerce & Business
Compositive research on disclosure and valuation of non-financial information
- Principal Investigator
  
  大鹿智基
- Project Period (FY)
  2023 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Waseda University
Greenwashing in Japanese Corporations: Measurement, Determinants, and Financial Reporting ImpactsPrincipal Investigator
- Principal Investigator
  
  Frendy
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Nagoya University of Commerce & Business
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 PartnersPrincipal Investigator
- Principal Investigator
  
  Frendy -
- Project Period (FY)
  2020 – 2022
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Nagoya University of Commerce & Business

All 2024 2023 2022 2021 2020

All Journal Article Presentation

[Journal Article] 研究グループ報告（中間報告）「非財務情報の開示と企業価値」2024
- Author(s)
  大鹿智基、内山哲彦、大森明、齋尾浩一朗、阪智香、目時壮浩、矢内一利、若林利明、Frendy
- Journal Title
  
  国際会計研究学会年報
  
  Volume: 2023(2)
- Data Source
  KAKENHI-PROJECT-23K01682
[Journal Article] 非財務情報の開示と企業価値2023
- Author(s)
  大鹿智基、内山哲彦、大森明、齋尾浩一朗、阪智香、目時壮浩、矢内一利、若林利明、Frendy
- Journal Title
  
  国際会計研究学会研究グループ中間報告書
  
  Volume: -
- Open Access
- Data Source
  KAKENHI-PROJECT-23K01682
[Journal Article] Employing string similarity metrics of partners to estimate audit team continuity: determinant?and its effects on audit outcomes and pricing2023
- Author(s)
  Frendy、Takeda Fumiko
- Journal Title
  
  Journal of Accounting Literature
  
  Volume: 45 Issue: 2 Pages: 314-339
- DOI
  10.1108/jal-02-2022-0026
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K13654
[Presentation] Environmental Greenwashing: The Role of Corporate Governance and Assurance2023
- Author(s)
  Frendy
- Organizer
  日本会計研究学会　第82回大会
- Data Source
  KAKENHI-PROJECT-22K13518
[Presentation] The Roles of Corporate Governance and Assurance on Environmental Greenwashing: The Case of Japan2023
- Author(s)
  Frendy
- Organizer
  The 11th Gadjah Mada International Conference on Economics and Business
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K13518
[Presentation] Greenwashing: Measurement, Determinants, and Financial Reporting Impacts2023
- Author(s)
  Frendy
- Organizer
  Keynote Speaker Doctor of Accounting Science Program, Udayana University
- Invited
- Data Source
  KAKENHI-PROJECT-22K13518
[Presentation] Environmental Greenwashing: The Role of Corporate Governance and Assurance2023
- Author(s)
  Frendy
- Organizer
  32 Asian-Pacific Conference on International Accounting Issues
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K13518
[Presentation] 研究グループ報告（中間報告）「非財務情報の開示と企業価値」2023
- Author(s)
  大鹿智基、内山哲彦、大森明、齋尾浩一朗、阪智香、目時壮浩、矢内一利、若林利明、Frendy
- Organizer
  国際会計研究学会第40回研究大会
- Invited
- Data Source
  KAKENHI-PROJECT-23K01682
[Presentation] Moderating Effects of Restructuring-Driven, Involuntary, and Voluntary Auditor Switching on Buying Power and Audit Fees2022
- Author(s)
  Frendy
- Organizer
  日本会計研究会学会第81回大会
- Data Source
  KAKENHI-PROJECT-20K13654
[Presentation] Employing String Similarity Metrics of Partners to Estimate Audit Team Continuity: Determinant and Its Effects on Audit Outcomes and Pricing2022
- Author(s)
  Frendy
- Organizer
  The 17th Annual Conference Asia-Pacific Management Accounting Association
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K13654
[Presentation] Employing String Similarity Metrics to Estimate Partners’ Continuity at the Audit Team Level: Determinant and Its Effects on Audit Outcomes2022
- Author(s)
  Frendy
- Organizer
  Korea Accounting Association 2022 Annual Conference - International Session Presentation
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K13654
[Presentation] Partners’ Continuity at the Audit Team Level2021
- Author(s)
  Frendy
- Organizer
  Finance Discussion #12 Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia
- Invited
- Data Source
  KAKENHI-PROJECT-20K13654
[Presentation] The Effects of Client Bargaining Power on Audit Pricing in Voluntary and Involuntary Audit Switching Environments2021
- Author(s)
  Frendy
- Organizer
  2021 American Accounting Association Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K13654
[Presentation] Partners’ Continuity at the Audit Team Level: Determinant and Its Effects on Audit Outcomes2021
- Author(s)
  Frendy
- Organizer
  日本会計研究学会全国大会第80回九州大学
- Data Source
  KAKENHI-PROJECT-20K13654
[Presentation] The Debate on Mandatory Audit Firm Rotation Continues: The Effects of Client Bargaining Power on Audit Pricing in a Voluntary and Involuntary Audit Switching Environment2021
- Author(s)
  Frendy
- Organizer
  2021 Virtual Annual Congress of the European Accounting Association
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K13654
[Presentation] Effects of Client Bargaining Power on Audit Pricing in Voluntary and Involuntary Audit Switching Environment2020
- Author(s)
  Frendy
- Organizer
  The 11th International Conference of the Japanese Accounting Review (TJAR)
- Data Source
  KAKENHI-PROJECT-20K13654
[Presentation] The Effects of Client Bargaining Power on Audit Pricing in Voluntary and Involuntary Audit Switching Environment2020
- Author(s)
  Frendy
- Organizer
  日本会計研究学会第79回全国大会
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K13654

1. 大鹿智基 (90329160)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
2. 内山哲彦 (50334165)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
3. 大森明 (00340141)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
4. 阪智香 (10309403)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
5. 目時壮浩 (90548851)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
6. 矢内一利 (10350414)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
7. 若林利明 (80705666)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results

Frendy Ｆｒｅｎｄｙ

Frendy - Frendy

Research Projects

Research Products

Co-Researchers

AI Transparency and Sustainability Performance: An Empirical and Case Study Analysis of Japanese Listed Firms and StartupsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Compositive research on disclosure and valuation of non-financial information

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Greenwashing in Japanese Corporations: Measurement, Determinants, and Financial Reporting ImpactsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

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 PartnersPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

[Journal Article] 研究グループ報告（中間報告）「非財務情報の開示と企業価値」2024

Author(s)

Journal Title

Data Source

[Journal Article] 非財務情報の開示と企業価値2023

Author(s)

Journal Title

Data Source

[Journal Article] Employing string similarity metrics of partners to estimate audit team continuity: determinant?and its effects on audit outcomes and pricing2023

Author(s)

Journal Title

DOI

Data Source

[Presentation] Environmental Greenwashing: The Role of Corporate Governance and Assurance2023

Author(s)

Organizer

Data Source

[Presentation] The Roles of Corporate Governance and Assurance on Environmental Greenwashing: The Case of Japan2023

Author(s)

Organizer

Data Source

[Presentation] Greenwashing: Measurement, Determinants, and Financial Reporting Impacts2023

Author(s)

Organizer

Data Source

[Presentation] Environmental Greenwashing: The Role of Corporate Governance and Assurance2023

Author(s)

Organizer

Data Source

[Presentation] 研究グループ報告（中間報告）「非財務情報の開示と企業価値」2023

Author(s)

Organizer

Data Source

[Presentation] Moderating Effects of Restructuring-Driven, Involuntary, and Voluntary Auditor Switching on Buying Power and Audit Fees2022

Author(s)

Organizer

Data Source

[Presentation] Employing String Similarity Metrics of Partners to Estimate Audit Team Continuity: Determinant and Its Effects on Audit Outcomes and Pricing2022

Author(s)

Organizer

Data Source

[Presentation] Employing String Similarity Metrics to Estimate Partners’ Continuity at the Audit Team Level: Determinant and Its Effects on Audit Outcomes2022

Author(s)

Organizer

Data Source

[Presentation] Partners’ Continuity at the Audit Team Level2021

Author(s)

Organizer

Data Source

[Presentation] The Effects of Client Bargaining Power on Audit Pricing in Voluntary and Involuntary Audit Switching Environments2021

Author(s)