University of Southern California

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Theodore Mock
Professor of Accounting

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

Phone: 
213-740-4861
tmock@marshall.usc.edu
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

The Association of Pre-Audit Engagement Risk with Discretionary Accruals • 2007
An Examination of Worldwide Assured Sustainability Reporting • 2007
Analytical formulas for risk assessment for a class of problems where risk depends on three interrelated variables • 2007
Audit Programs and Audit Risk: A Study of Japanese Practice • 2006
An Information Systems Security Risk Assessment Model: An Evidential Reasoning Approach • 2006
Auditor Identification of Fraud Risk Factors and Their Impact on Audit Programs • 2005
Multiple Hypothesis Evaluation in Auditing • 2005
The Different Types of Assurance Services and Levels of Assurance Provided 2005 • 2005
Why We Should Consider Belief Functions in Audit Research and Practice 2005 • 2005
A Formal Model of Auditor Independence Risk • 2002
Belief Functions in Business Decisions • 2002
A Conceptual Framework and Case Studies on Audit Planning and Evaluation Given the Potential for Fraud • 2002
The Determination and Communication of Levels • 2002
Design Issues and Opportunities in Archival Research Using Audit Workpapers • 2001
Financial Reporting Web Sites: What Users Want in Terms of Form and Content • 2001
Das Prufungsurteil bei analyischen Prufungshandlungen - Praktische Implikationen von Forschungsergebnissen • 2000
Belief Functions in Accounting Behavioral Research • 2000
Evidential Reasoning for WebTrust Assurance Services • 2000
The Market for Assurance Services in Singapore • 1999
A Comparative Evaluation of Belief Revision Models in Auditing • 1999
Analytical Procedures: Promise, Problems and Implications For Practice • 1999
Are Audit Program Plans Risk Adjusted? • 1999
Evidential Planning in Auditing: A Review of Empirical Research • 1999
Internal Accounting Control Evaluation and Auditor Judgment: An Anthology • 1999
Audit Program Planning Using A Belief Function Framework • 1998
Auditor Judgment Research in Analytical Procedures: Implications for Practice • 1997
Auditors' Uncertainty Representation and Evidence Aggregation • 1997
Conclusies uit cognitief onderzoek naar de Oordeelsvorming big Cijferanalyse • 1997
Audit Risk and Audit Programs • 1996
Audit Judgment • 1995
An Assessment of the Relevance and Respectability of Audit Research • 1994
An Investigation of Adaptability in Evidential Planning • 1994
An Exploratory Study of Auditor Evidential Planning • 1993
Audit Judgment Symposium: 1983-1992; Review Assessment • 1993
Discussant's Response to Self-Evaluative Privilege • 1993
A Comparison of Norwegian and United States Accounting Student's Learning Style Preferences • 1992
Auditing Research: Evolution, Traditions and Prospects • 1992
Expert and Novice Problem-Solving Behavior in Audit Planning • 1992
A Systems Approach to Accounting Curriculum Development • 1991
An Integer Programming Approach to the Selection of Alternative Aduit Procedures • 1991
An Examination of Auditor Multiple Criteria Judgments in Planning Inventory Audit Procedures • 1991
An Integer Programming Approach to the Selection of Alternative Audit Procedures • 1991
The Future Impact of Expert Systems and Decision Support Systems in Auditing • 1991
The Relationship Between Inherent Risk and Control Risk Factors and Auditor Evidential Planning Judgments • 1991
An Inter-Cultural Comparison of Auditor's Risk Assessment Judgments • 1990
Information Systems in the 1900s • 1990
Analytical Review Procedures and Processes in Auditing • 1989
Risk Concepts and Risk Assessment in Auditing • 1989
Verbal Protocol Research in Auditing • 1989
Criteria Auditors Utilize in the Evaluation of Internal Accounting Control • 1989
The SEC and Fraudulent Financial Reporting • 1988
Attitudes Concerning a Consulting or MAS Track Within an Accounting Curriculum • 1988
Auditor Evidential Planning Decisions: A Multi-Attribute Investigation • 1988
Behavioral Research in Accounting Information Systems • 1988
The Impact of Technology on Auditing: Moving into the 21st Century • 1988
The SEC and Fraudulent Financial Reporting • 1988
Auditor's Use of Analytical Review in Audit Program Design • 1988
Reducing the Incidence of Fraudulent Financial Reporting: The Role of the SEC • 1987
The Impact of Technological Events and Trends on Audit Evidence in the Year 2000: Phase I • 1987
How to Prepare Better Accounting Systems Flowcharts • 1986
Audit: Judgment an Evidence Evaluation • 1985
Towards a Contingency View of Audit Evidence • 1985
Information Support Systems for Problem Solving • 1985
Discussion of Data Collection and Information Technology • 1985
Expert Systems: What They Mean to the Executive • 1985
Managing the Big Eight • 1985
Risk Assessment in Accounting and Auditing • 1985
The Evaluation of Audit Evidence: A Multiple Criteria Decision Approach • 1984
Context, Findings, and Method in Cognitive Style Research • 1984
Decision Support Systems and Auditing • 1984
Polarization of Accounting doctoral Programs • 1984
The Use of the Analytic Hierarchy Process As An Aid in Planning The Nature and Extent of Audit Procedures • 1984
A Multi-Attribute Model for Audit Evaluation • 1983
Am Improved Method of Documenting and Evaluating a System of Internal Accounting Control • 1983
An Investigation of Auditor Decision Processes in the Evaluation of Internal Controls and Audit Scope Decisions • 1983
Evaluation of Audit Evidence in the Audit Planning Process: A Multiple Criteria Approach • 1983
Evaluating the Effectiveness of Audit Procedures • 1982
The Modeling of Auditor Judgment Based on Two Methods of Auditor Rationale Documentation • 1982
Internal Accounting Control Evaluation and Auditor Judgment • 1981
Economic Considerations in Designing Audit Programs • 1980
An Investigation of a Measurement Based Approach to the Evaluation of Audit Evidence • 1980
Measurement, Accounting and Organizational Information • 1979
Selection and Evaluation of Accounting Measures for Decision Making From a Measurement Prospective • 1979
The Effect of Changes in Internal Controls on Audit Programs • 1979
A Synthesis of the Lens and Information Economics Models • 1978
An Overview of Peat, Marwick, Mitchell and Co's Auditing Research Programs • 1978
Human Information Processing, Decision Style Theory and Accounting Information Systems: A Reply • 1977
A Review of HRA Measurement Systems from a Measurement Theory Perspective • 1977
Simulation of Information Choice • 1976
Stock Market Simulation: A Tool for Accounting Decision Making Analyses • 1976
Discussion of Patterns, Prototypes and Predictions: An Exploratory Study, Studies on Human Information Processing in Accounting • 1976
Measurement and Accounting Information Criteria • 1976
A Framework for Measurement and its Use in Accounting Practice • 1975
Human Information Processing, Decision Style Theory and Accounting Information Systems • 1975
An Experimental Study of Alternative Accounting Feedback Systems • 1975
Some Implications of Feedback Systems in the Accounting Information Systems • 1975
Sistemas de Informacao para Administraca • 1974
An Overview of Measurement in Accounting Information Systems • 1974
A Longitudinal Study of Some Information Structure Alternatives • 1973
The Value of Budget Information • 1973
Concepts of Information Value and Accounting: A Reply • 1973
Interactive Budgeting Models: A Simulation Tool for MIS Education • 1973
A Decision Tree Approach to the Methodological Decision Process • 1972
Concepts of Information Value and Accounting • 1972
Learning Patterns, Decision Approach, and Value of Information • 1972
APL For Management • 1972
Designing Information Systems to Meet Socially Oriented Organizational Goals - A Case Study • 1972
The Art of Online Debugging • 1972
Accounting Education in a Changing World • 1970
Comparative Values of Information Structures • 1969