University of Southern California

Theodore Mock
Professor Emeritus of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

Phone: 
213-740-4861
Education: 
PhD, UC-Berkeley; MBA, BS, The Ohio State University

Overview

Ted Mock is an expert in auditing and decision making, especially auditor judgment, assurance services, and evidential reasoning. He has published in The Accounting Review and the Journal of Accounting Research, served as editor of Auditing: A Journal of Practice and Theory, and served on the editorial board of The Accounting Review and Accounting, Organizations and Society. Professor Mock has received the Wildman Award, the Auditing Section Outstanding Auditing Educator Award, and the ABO Notable [Lifetime] Contribution Award from the American Accounting Association. He is a former president of the auditing section of the American Accounting Association.

Research

Manry, D., Mock, T. J., and Turner, J. (2007) "The Association of Pre-Audit Engagement Risk with Discretionary Accruals," Journal of Accounting, Auditing and Finance..
Mock, T. J., Strohm, C., and Swartz, K. (2007) "An Examination of Worldwide Assured Sustainability Reporting," Australian Accounting Review.
Srivastiva, R., Mock, T. J., and Turner, J. (2007) "Analytical formulas for risk assessment for a class of problems where risk depends on three interrelated variables," International Journal of Approximate Reasoning.
Fukukawa, H., Mock, T. J., and Arnold, W. (2006) "Audit Programs and Audit Risk: A Study of Japanese Practice," International Journal of Auditing,, 10.
Sun, L., Mock, T. J., and Srivastava, R.aj (2006) "An Information Systems Security Risk Assessment Model: An Evidential Reasoning Approach," Journal of Management Information Systems, 22 (3).
Mock, T. J., Srivastava, R., and Wright, A. (2005) "Multiple Hypothesis Evaluation in Auditing," Accounting & Finance, 43 (3), 251-278.
Mock, T. J., Hasan, M., Maijoor, S., Roebuck, P., Simnett, R., and Vanstraelen, A. (2005) "The Different Types of Assurance Services and Levels of Assurance Provided 2005," International Journal of Auditing.
Mock, T. J., and Srivastava, R. (2005) "Why We Should Consider Belief Functions in Audit Research and Practice 2005," The Auditor's Report, 28 (2).
Mock, T. J., and Turner, J. L. (2005) "Auditor Identification of Fraud Risk Factors and Their Impact on Audit Programs," The International Journal of Auditing.
Mock, T. J., and Turner, J. L. (2002) "A Formal Model of Auditor Independence Risk," Australian Accounting Review.
Mock, T. J., and Srivastava, R., Belief Functions in Business Decisions 2002.
Mock, T. J., Turner, J., and Srivastava, R. (2002) "A Conceptual Framework and Case Studies on Audit Planning and Evaluation Given the Potential for Fraud," Deloitte & Touche/University of Kansas Symposium on Auditing Problems.
Mock, T. J. (2002) "The Determination and Communication of Levels," International Auditing and Assurance Standards Board, International Federation of Accountants.
Mock, T. J., and Turner, J. (2001) "Design Issues and Opportunities in Archival Research Using Audit Workpapers," International Journal of Auditing.
Mock, T. J., Gray, G., and Debreceny, R. (2001) "Financial Reporting Web Sites: What Users Want in Terms of Form and Content," International Journal of Digital Accounting Research 1-23.
Mock, T. J., Biggs, S., and Quick, R. (2000) "Das Prufungsurteil bei analyischen Prufungshandlungen - Praktische Implikationen von Forschungsergebnissen," Die Wirtschaftsprufung.
Mock, T. J., and Srivastava, R. (2000) "Evidential Reasoning for WebTrust Assurance Services," Journal of Management Information Systems, 16 (3), 11-32.
Mock, T. J., and Srivastava, R. (2000) "Belief Functions in Accounting Behavioral Research," Advances in Accounting Behavioral Research, 3, 225-242.
Mock, T. J., and P., C. (1999) "The Market for Assurance Services in Singapore," Accounting and Business Research, 6 (2), 289-305.
Mock, T. J., and Wright, A. (1999) "Are Audit Program Plans Risk Adjusted?," Auditing: A Journal of Practice & Theory 55-74.
Mock, T. J., Bedard, J., and Wright, A. (1999) "Evidential Planning in Auditing: A Review of Empirical Research," Journal of Accounting Literature, 18, 96-142.
Mock, T. J., Krishnamoorthy, G., and Washington, M. (1999) "A Comparative Evaluation of Belief Revision Models in Auditing," Auditing: A Journal of Practice & Theory 105-127.
Mock, T. J., and Turner, J. L., Internal Accounting Control Evaluation and Auditor Judgment: An Anthology, Garland Publishing, Inc 1999.
Mock, T. J., Biggs, S., and Simnett, R. (1999) "Analytical Procedures: Promise, Problems and Implications For Practice," Australia Accounting Review, 9 (1).
Mock, T. J., Wright, A., and Srivastava, R. (1998) "Audit Program Planning Using A Belief Function Framework," Kansas Symposium on Audit Research.
Mock, T. J., Eimers, P., and Biggs, S. F. (1997) "Conclusies uit cognitief onderzoek naar de Oordeelsvorming big Cijferanalyse," Maandblad voor Accountancy en Bedrijfseconomie. Conclusions from Cognitive Research in Analytical Review Judgments.
Mock, T. J., Biggs, S., and Watkins, P. (1997) "Auditor Judgment Research in Analytical Procedures: Implications for Practice," Canadian Certified General Accountants' Research Foundation.
Mock, T. J., Wright, A., Washington, M., and Krishnamoorthy, G. (1997) "Auditors' Uncertainty Representation and Evidence Aggregation," Behavioral Research in Accounting.
Mock, T. J., Quadackers, L., and Maijoor, S. (1996) "Audit Risk and Audit Programs," The Europeans Accounting Review, 5 (2), 217-237.
Mock, T. J., Bamber, E. M., Gillett, P. R., and Trotman, K. (1995) "Audit Judgment," 55-85.
Mock, T. J., Biggs, S., Buijink, W., Schilder, A., and Quadackers, L. (1994) "An Assessment of the Relevance and Respectability of Audit Research," De Accountant.
Mock, T. J., DiPietro, J., and Wright, A. (1994) "An Investigation of Adaptability in Evidential Planning," Proceedings of the Deloitte & Touche/University of Kansas Symposium on Auditing Problems.
Mock, T. J., and Wright, A. (1993) "An Exploratory Study of Auditor Evidential Planning," Auditing: A Journal of Practice & Theory.
Mock, T. J., Watkins, P., Pincus, K., and Caster, P. (1993) "Audit Judgment Symposium: 1983-1992; Review Assessment," Auditing: A Journal of Practice & Theory.
Mock, T. J. (1993) "Discussant's Response to Self-Evaluative Privilege," Symposium on Auditing Problems, University of Kansas.
Mock, T. J., McKee, T. E., and Ruud, F. (1992) "A Comparison of Norwegian and United States Accounting Student's Learning Style Preferences," Accounting Education.
Mock, T. J., Auditing Research: Evolution, Traditions and Prospects, Maastricht Accounting & Auditing Research Center, Maastricht University 1992.
Mock, T. J., and Bedard, J. (1992) "Expert and Novice Problem-Solving Behavior in Audit Planning," Auditing: A Journal of Practice & Theory.
Mock, T. J., Pincus, K., and Andre, J. (1991) "A Systems Approach to Accounting Curriculum Development," Issues in Accounting Education 1-15.
Lewis, M., Lin, T. W., and Mock, T. J. (1991) "An Integer Programming Approach to the Selection of Alternative Aduit Procedures," Applications in Management Science, 6, 79-94.
Lin, T. W., Mock, T. J., Wright, A., and Lewis, M. (1991) "An Examination of Auditor Multiple Criteria Judgments in Planning Inventory Audit Procedures," The Chinese Accounting Review, 25, 56-78.
Mock, T. J., Lin, T., and Lewis, M. (1991) "An Integer Programming Approach to the Selection of Alternative Audit Procedures," Applications in Management Science 79-94.
Mock, T. J., Gray, G., and McKee, T. (1991) "The Future Impact of Expert Systems and Decision Support Systems in Auditing," Advances in Accounting.
Mock, T. J., and Wright, A. (1991) "The Relationship Between Inherent Risk and Control Risk Factors and Auditor Evidential Planning Judgments," Proceedings: AAANZ Annual Conference.
Mock, T. J., and Washington, M. (1990) "An Inter-Cultural Comparison of Auditor's Risk Assessment Judgments," Commentary, 8.
Mock, T. J., Holstrum, G., and West, R. (1990) "Information Systems in the 1900s," Internal Auditor, 2 (90), 32-37.
Mock, T. J., and Washington, M. (1989) "Risk Concepts and Risk Assessment in Auditing," Advances in Accounting.
Mock, T. J., and Klersey, G. (1989) "Verbal Protocol Research in Auditing," Accounting, Organizations and Society, 14 (1), 131-151.
Mock, T. J., and Biggs, S. (1989) "Criteria Auditors Utilize in the Evaluation of Internal Accounting Control," Pacific Accounting Review 59-75.
Mock, T. J., Biggs, S., and Watkins, P. (1989) "Analytical Review Procedures and Processes in Auditing," Canadian Certified General Accountants' Research Foundation.
Holder, W. W., Pincus, K., and Mock, T. J. (1988) "The SEC and Fraudulent Financial Reporting," Research in Accounting Regulation, 2, 167-188.
Mock, T. J., and Bloes, M. (1988) "Attitudes Concerning a Consulting or MAS Track Within an Accounting Curriculum," Kent/Bently Review, 3, 1-13.
Mock, T. J., Pincus, K. V., and Holder, W. W. (1988) "The SEC and Fraudulent Financial Reporting," Research in Accounting Regulation, 2, 167-185.
Mock, T. J., and Wright, A. (1988) "Auditor Evidential Planning Decisions: A Multi-Attribute Investigation," Auditing Symposium, University of Kansas, IX, 101-114.
Mock, T. J., Biggs, S., and Watkins, P. (1988) "Auditor's Use of Analytical Review in Audit Program Design," The Accounting Review, LXIII (1), 148-161.
Mock, T. J., and Ko, C. (1988) "Behavioral Research in Accounting Information Systems," Behavioral Accounting Research: A Critical Analysis 171-202.
Mock, T. J., Holstrum, G., and West, R. (1988) "The Impact of Technology on Auditing: Moving into the 21st Century," Institute of Internal Auditors.
Mock, T. J., Holstrum, G., and West, B. (1987) "The Impact of Technological Events and Trends on Audit Evidence in the Year 2000: Phase I," Auditing Symposium , VIII, 125-146.
Mock, T. J., Pincus, K., and Holder, W. W., Reducing the Incidence of Fraudulent Financial Reporting: The Role of the SEC, SEC and Financial Reporting Institute, USC 1987.
Mock, T. J., and Faye, D. (1986) "How to Prepare Better Accounting Systems Flowcharts," The Practical Accountant 106-118.
Mock, T. J., and Wright, A. (1985) "Towards a Contingency View of Audit Evidence," Auditing: A Journal of Theory and Practice.
Mock, T. J., and Holstrum, G. (1985) "Audit: Judgment an Evidence Evaluation," Auditing: A Journal of Theory and Practice.
Mock, T. J., and Dery, D. (1985) "Information Support Systems for Problem Solving," Decision Support Systems.
Mock, T. J., and Washington, M. (1985) "Managing the Big Eight," New Management.
Mock, T. J., and Vertinsky, I. (1985) "Risk Assessment in Accounting and Auditing," Canadian Certified General Accountants' Research Foundation, 10.
Mock, T. J., Ijiri, , and Kriebel, (1985) "Discussion of Data Collection and Information Technology," Information Systems in Accounting Education, Ohio State University.
Mock, T. J., and Turban, E. (1985) "Expert Systems: What They Mean to the Executive," New Management.
Mock, T. J., Lin, W. T., and Wright, A. (1984) "The Evaluation of Audit Evidence: A Multiple Criteria Decision Approach," Proceedings of the 1984 Western AIDS Conference.
Mock, T. J., and Lacey, J. (1984) "Polarization of Accounting doctoral Programs," Doctoral Programs in Accounting, Ohio State University.
Mock, T. J., Lin, W. T., and Wright, A. (1984) "The Use of the Analytic Hierarchy Process As An Aid in Planning The Nature and Extent of Audit Procedures," Auditing: A Journal of Practice and Theory.
Mock, T. J., and Vasarhelyi, M. (1984) "Context, Findings, and Method in Cognitive Style Research," Decision Making and Accounting: Current Research, University of Oklahoma.
Mock, T. J., Bedard, J., and Gray, G. (1984) "Decision Support Systems and Auditing," Advances in Accounting: A Research Journal.
Mock, T. J., and Samat, M. (1983) "A Multi-Attribute Model for Audit Evaluation," Audit Symposium, VI.
Mock, T. J., and Willingham, J. (1983) "Am Improved Method of Documenting and Evaluating a System of Internal Accounting Control," Auditing: A Journal of Practice and Theory 91-99.
Mock, T. J., and Biggs, S. F. (1983) "An Investigation of Auditor Decision Processes in the Evaluation of Internal Controls and Audit Scope Decisions," Journal of Accounting Research.
Mock, T. J., Lewis, M., Lin, W. T., and Wright, A. (1983) "Evaluation of Audit Evidence in the Audit Planning Process: A Multiple Criteria Approach," Symposium on Audit Research , V.
Mock, T. J., and Wright, A. (1982) "Evaluating the Effectiveness of Audit Procedures," Auditing, A Journal Theory and Practice.
Mock, T. J., and Watkins, P. (1982) "The Modeling of Auditor Judgment Based on Two Methods of Auditor Rationale Documentation," The Fourth Symposium on Auditing Research, University of Illinois.
Mock, T. J., and Turner, J. L. (1981) "Internal Accounting Control Evaluation and Auditor Judgment," American Institute of CPAs.
Mock, T. J., and Turner, J. L. (1980) "Economic Considerations in Designing Audit Programs," Journal of Accountancy.
Mock, T. J., Nicholas, D. R., and Stettler, H. F. (1980) "An Investigation of a Measurement Based Approach to the Evaluation of Audit Evidence," Audit Symposium, V, 61-76.
Mock, T. J., and Turner, J. L., The Effect of Changes in Internal Controls on Audit Programs, Ohio State University 1979.
Mock, T. J., Wiley/Hamilton, , and Grove, H., Measurement, Accounting and Organizational Information 1979.
Mock, T. J., and Collins, L., Sterling, R. R., and Thomas, A., eds. Selection and Evaluation of Accounting Measures for Decision Making From a Measurement Prospective, Scholars Book Co 1979.
Mock, T. J., and Vasarhelyi, M. A. (1978) "A Synthesis of the Lens and Information Economics Models," Journal of Accounting Research.
Mock, T. J., and Turner, J. L. (1978) "An Overview of Peat, Marwick, Mitchell and Co's Auditing Research Programs," Proceedings of the AAA Midwest Regional Meetings.
Mock, T. J., and Driver, M. (1977) "Human Information Processing, Decision Style Theory and Accounting Information Systems: A Reply," The Accounting Review.
Mock, T. J., Grove, H. D., and Ehrenreich, K. (1977) "A Review of HRA Measurement Systems from a Measurement Theory Perspective," Accounting Organizations and Society, 2 (3).
Mock, T. J., Vasarhelyi, M. A., and Fellingham, J. (1976) "Simulation of Information Choice," Decision Sciences 219-234.
Mock, T. J., Vasarhelyi, M. A., and Allen, S. (1976) "Stock Market Simulation: A Tool for Accounting Decision Making Analyses," Proceedings of the Western AIDS Meeting.
Mock, T. J. (1976) "Discussion of Patterns, Prototypes and Predictions: An Exploratory Study, Studies on Human Information Processing in Accounting," Journal of Accounting Research 139-144.
Mock, T. J., Measurement and Accounting Information Criteria, American Accounting Association 1976.
Mock, T. J. (1975) "A Framework for Measurement and its Use in Accounting Practice," Accounting Research Convocation 133-152.
Mock, T. J., and Driver, M. J. (1975) "Human Information Processing, Decision Style Theory and Accounting Information Systems," The Accounting Review 490-508.
Mock, T. J., and Driver, M. J. (1975) "An Experimental Study of Alternative Accounting Feedback Systems," Collected Papers of the AAA National Meetings.
Mock, T. J., and Vasarhelyi, M. (1975) "Some Implications of Feedback Systems in the Accounting Information Systems," Proceedings of the AIDS Western Regional Meetings.
Mock, T. J., and Vasarhelyi, M. A. (1974) "Sistemas de Informacao para Administraca," Revista De Administracao De Empresas 69-78.
Mock, T. J. (1974) "An Overview of Measurement in Accounting Information Systems," Proceedings of the Accounting and Business Information Systems Colloquium.
Mock, T. J. (1973) "A Longitudinal Study of Some Information Structure Alternatives," Data Base and SMILS Special Report, 5 (4).
Mock, T. J. (1973) "The Value of Budget Information," The Accounting Review.
Mock, T. J. (1973) "Concepts of Information Value and Accounting: A Reply," The Accounting Review.
Mock, T. J. (1973) "Interactive Budgeting Models: A Simulation Tool for MIS Education," Proceedings of the Winter Simulation Conference.
Mock, T. J. (1972) "A Decision Tree Approach to the Methodological Decision Process," The Accounting Review.
Mock, T. J. (1972) "Concepts of Information Value and Accounting," The Accounting Review 765-778.
Mock, T. J., Estrin, T. L., and Vasarhelyi, M. A. (1972) "Learning Patterns, Decision Approach, and Value of Information," The Journal of Accounting Research 129-153.
Mock, T. J., and Vasarhelyi, M. A., APL For Management, Wiley, Becker & Hayes 1972.
Mock, T. J., and Fellingham, J. C. (1972) "Designing Information Systems to Meet Socially Oriented Organizational Goals - A Case Study," Proceedings of the NACBS Symposium on Corporate Social Policy in a Dynamic Society.
Mock, T. J., and Vasarhelyi, M. A. (1972) "The Art of Online Debugging," Proceedings of the International Symposium on Online Interactive Computing.
Mock, T. J., and McDonough, J. J. (1970) "Accounting Education in a Changing World," The California CPA Quarterly, 34, 9-12.
Mock, T. J. (1969) "Comparative Values of Information Structures," Journal of Accounting Research, Empirical Research in Accounting: Selected Studies 234-258.