Yogyakarta – Monday, October 8, 2018, the Master of Science and Doctoral Program FEB UGM held a public defense of Dr. Fauzan Misra, S.E., M.Sc., Ak., C.A., a doctoral student of the Accounting Study Program of FEB UGM and a lecturer of Andalas University. Dr. Fauzan Misra, S.E., M.Sc., Ak., C.A. holds the 4115th doctorate at Universitas Gadjah Mada and the 256th doctorate at Faculty of Economics and Business. He finished his study in f years and ten months and successfully received a cum laude.
His dissertation entitled “Behavior of Information Searching for Tax Consultant Recommendations: Analysis of Client Preferences and Accountability Pressure” was promoted by Prof. Dr. Slamet Sugiri, M.B.A., Eko Suwardi, M.Sc., Ph.D. and Ertambang Nahartyo, M.Sc., Ph.D., CMA. The examiner team in this doctoral promotion were Prof. Jogiyanto Hartono M., Ph.D., Dr. Sumiyana, M.Sc., and Dr. Sri Wahyuni, MS.
The dissertation concluded that tax consultants who get a desire statement from their clients explicitly search more balanced between consistent information and inconsistent information with the client’s desires. It is in line with the explanation of the social activities norms and the assumption of reasonableness constraint. Furthermore, the findings stated that the depth of information searching could be a moderator variable. Moreover, this study implies that individuals tend to like and weigh more information that suitable with the initial hypothesis or the purpose of the decision to be achieved. Besides, the internal accountability pressure from superiors is still sufficient as mitigation of confirmatory bias experienced by accounting professionals in information searching and judgment making.
At the end of the public defense, Prof. Dr. Slamet Sugiri, M.B.A. suggested to the new doctor that the purpose of the study is to increase knowledge and reduce ignorance. Consequently, we must realize that many people know more than us, and we should not be arrogant for knowledge we gained. Congratulations Dr. Fauzan Misra, S.E., M.Sc., Ak., C.A., and hopefully your new knowledge will be beneficial for Andalas University. (TLU)