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.
Jack C. Robertson (1984) studied this question.