- Frendy
* Corresponding Author
Faculty Economics and Business, Universitas Gadjah Mada
Indonesia

FRENDY, is currently a research student of Graduate Program in Economics and Business Administration, Nagoya University, Japan. He graduated from Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada in 2010.  His main research interests are: auditing and financial accounting.
Author’s contact details: Nagoya University Foreign Students House, Room 319 2-12-1 Tosei-cho, Showa-ku, Nagoya-shi, Aichi-ken 466-002, Japan; phone: +81 90-9908-1297; e-mail: frendy.lee@gmail.com.      

Indra Wijaya Kusuma
Faculty Economics and Business, Universitas Gadjah Mada
Indonesia

KUSUMA, Indra Wijaya, is a professor in accounting from Universitas Gadjah Mada, Yogyakarta. He earned his Ph.D. in accounting from Kent State University in 1998. He is a chair of Indonesian Institute of Accountant — Accounting Professional Program Evaluation and Recommendation Committee since 2007.
Author’s contact details: Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia; phone: +62 274 548510; email: indra.kusuma@ gadjahmada.edu