Robert K. Mautz (1915-2002): A Thought Leader in Accounting and Auditing

Abstract

This memorial article on Robert K. Mautz examines his pivotal contributions to accounting and auditing through his roles as an academic and practitioner. Known for seminal works like The Philosophy of Auditing and Financial Reporting by Diversified Companies, Mautz emphasized a balance between theoretical rigor and practical relevance in accounting and auditing standards. His career highlights included leadership on influential boards such as the Cost Accounting Standards Board and the Public Oversight Board, where he advocated flexible, context-sensitive accounting practices and greater professional accountability. Mautz's influence extended into academia, where he championed the development of empirical, socially relevant research in accounting. This paper explores Mautz's ideas within the evolution of auditing practices, offering insights into his enduring impact on the accounting profession.

Keywords: Robert K. Mautz, auditing theory, auditing practice, regulation, self-regulation, The Philosophy of Auditing Robert K. Mautz, auditing theory, auditing practice, regulation, The Philosophy of Auditing

JEL Classification: M41, M42, M48