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