Introduction
Mautz and Sharaf’s 1961 work, most commonly cited as Mautz & Sharaf (1961), is a foundational study in the field of personnel selection and industrial/organizational psychology. Their research and subsequent writing synthesized theory and practice on employee selection methods, decision rules, and the trade-offs between selection accuracy, fairness, and utility. This essay summarizes the main ideas, evaluates their contributions and limitations, and explains why the work remains relevant for modern HR practice and research.
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Official Purchase: Physical copies are still sold by the American Accounting Association Bookstore. Core Theoretical Framework Essay: Mautz and Sharaf (1961) — Overview, Key
These are the underlying assumptions Mautz and Sharaf identified as necessary for auditing to exist as a discipline: Philosophy of Auditing Insights | PDF - Scribd A physical copy (scan it yourself → perfect PDF)
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WorldCat is a global catalog of library holdings. Search for "The Philosophy of Auditing Mautz 1961." You will find that many university libraries and even some large public libraries have physical copies.
No Conflict of Interest: There is no necessary conflict of interest between the auditor and management.