What question did this study set out to answer?

The paper aims to provide a defense for the auditing theory structure established by Mautz and Sharaf in 1961.

June 15, 2026

A Defense of Extant Auditing Theory.

JRJack C. RobertsonCollege of Accounting

Key Points

The paper aims to provide a defense for the auditing theory structure established by Mautz and Sharaf in 1961.
Analyzes Mautz and Sharaf's theory structure based on fundamental purposes of theory.
Demonstrates that researchable propositions can be derived from the theory.
Mautz and Sharaf’s theory is deemed a better foundation than current partial alternatives.
The theory offers sufficient guidance for both research and practical applications in auditing.

Abstract

Abstract Some professors and practitioners have complained that auditing research and practice suffer from lack of a sufficient theoretical foundation. This paper defends the theory structure presented by Mautz and Sharaf in 1961 in terms of its basic sufficiency as a guiding and directing set of theory statements. The structure is analyzed in terms of the fundamental purposes of a theory, and researchable propositions are shown to flow from it. Even though the Mautz and Sharaf theory is not exhaustive, hence not perfect, it appears to offer a far better foundation than the partial alternatives offered by others, and it appears to be a sufficient basis for progress in research and practice.

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