Montgomery, Robert Hiester

1872-1953 A U.S. auditing practitioner, academic, and author. After an early career in law and *public accounting, and active participation in the *American Institute of Certified Public Accountants (for which he helped to establish the * Journal of Accountancy), Montgomery was appointed a professor at Columbia University in 1919. He was a prolific author of authoritative books on auditing. His works included the editing of the U.S. edition of *Lawrence Robert Dicksee’s Auditing in 1904, and the authorship of Auditing Theory and Practice in 1912. The latter book is still in print, in its 12th edition, revised by other authors under the eponymous title Montgomery’s Auditing. Colonel Montgomery (the military rank was awarded in World War I) was an avid collector of rare books on auditing and accounting, and he donated his collection to Columbia University In 1950 he was inducted into the *Accounting Hall of Fame. Further reading: Montgomery (1912); O’Reilly et al. (1998)