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Theodore Mock

Professor Emeritus of Accounting

PhD, UC-Berkeley; MBA, BS, The Ohio State University

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.

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