Author Page for Theodore J. Mock

The Audit Reporting Model: Current Research Synthesis and Implications

Auditing: A Journal of Practice & Theory, 32 (Supplement 1):323-351

Number of pages: 47 Posted: 06 Sep 2012 Last Revised: 13 Dec 2018

Theodore J. Mock, Jean Bédard, Paul Coram, Shawn Davis, Reza Espahbodi and Rick C. Warne

University of Southern California, Université Laval - École de comptabilité, University of Adelaide - Business School, Emory University, Washburn University and University of Cincinnati - Department of Accounting

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Citation 2

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Does Increased Audit Partner Tenure Reduce Audit Quality?

Journal of Accounting, Auditing and Finance, Vol. 23, No. 4, 2008

Number of pages: 1 Posted: 21 Nov 2008

Jerry L. Turner, Theodore J. Mock and David Manry

TCU, University of Southern California and University of New Orleans

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Citation 11

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A Comparative Evaluation of Belief Revision Models in Auditing

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Citation 1

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A Comparative Evaluation of Belief Revision Models in Auditing

Number of pages: 46 Posted: 04 Jun 1999

Ganesh Krishnamoorthy, Theodore J. Mock and Mary T. Washington

Northeastern University, University of Southern California and Governors State University

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Citation 1

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A Comparative Evaluation of Belief Revision Models in Auditing

Auditing: A Journal of Practice & Theory, Vol 18, No 2, Autumn 1999

Posted: 19 Jul 1999

Ganesh Krishnamoorthy, Theodore J. Mock and Mary T. Washington

Northeastern University, University of Southern California and Governors State University

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A Review and Evaluation of Audit Quality Oversight

Indian Accounting Review, Forthcoming, Marshall School of Business Working Paper No. ACC 03.14

Number of pages: 23 Posted: 24 Jul 2014

Srinivasan Ragothaman, Theodore J. Mock and Rajendra P. Srivastava

University of South Dakota, University of Southern California and University of Kansas - Accounting and Information Systems Area

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Exploring the Role of Country and Client Type on the Auditor’s Client Risk Assessments and Audit Planning Decisions

Managerial Auditing Journal, Forthcoming

Number of pages: 36 Posted: 30 Mar 2011 Last Revised: 03 Sep 2015

Michael De Martinis, Hironori Fukukawa and Theodore J. Mock

Monash University, Hitotsubashi University - Graduate School of Commerce and Management and University of Southern California

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Multiple Hypothesis Evaluation in Auditing

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Multiple Hypothesis Evaluation in Auditing

Number of pages: 27 Posted: 06 Jan 2003

Rajendra P. Srivastava, Arnold Wright and Theodore J. Mock

University of Kansas - Accounting and Information Systems Area, Northeastern University - Accounting Group and University of Southern California

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Multiple Hypothesis Evaluation in Auditing

Accounting and Finance, Vol. 42, No. 3, November 2002

Posted: 24 Jul 2002

Rajendra P. Srivastava, Arnold Wright and Theodore J. Mock

University of Kansas - Accounting and Information Systems Area, Northeastern University - Accounting Group and University of Southern California

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The Different Types of Assurance Services and Levels of Assurance Provided

International Journal of Auditing, Vol. 9, No. 2, pp. 91-102, July 2005

Number of pages: 12 Posted: 23 Oct 2005

Mahreen Hasan, Steven Maijoor, Theodore J. Mock, Peter Roebuck, Roger Simnett and Ann Vanstraelen

UNSW Australia Business School, School of Accounting, University of Maastricht - Faculty of Economics & Business Administration, University of Southern California, UNSW Australia Business School, School of Accounting, UNSW Australia Business School, School of Accounting and Maastricht Accounting and Auditing Research and Education Center (MARC)

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Citation 2

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8.

Auditor Identification of Fraud Risk Factors and Their Impact on Audit Programs

Number of pages: 19 Posted: 27 Apr 2005

Theodore J. Mock and Jerry L. Turner

University of Southern California and TCU

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Citation 2

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9.

Audit Programs and Audit Risk: A Study of Japanese Practice

International Journal of Auditing, Vol. 10, No. 1, pp. 41-65, March 2006

Number of pages: 25 Posted: 28 Aug 2006

Hironori Fukukawa, Theodore J. Mock and Arnold Wright

Nagasaki University, University of Southern California and Northeastern University - Accounting Group

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Citation 1

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10.

Bayesian Fraud Risk Formula for Financial Statement Audits

Abacus, Vol. 45, Issue 1, pp. 66-87, March 2009

Number of pages: 22 Posted: 27 Apr 2009

Rajendra P. Srivastava, Theodore J. Mock and Jerry L. Turner

University of Kansas - Accounting and Information Systems Area, University of Southern California and TCU

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11.

Bayesian and Belief-Functions Formulas for Auditor Independence Risk Assessment

International Journal of Auditing, Vol. 13, No. 3, pp. 163-183, November 2009

Number of pages: 21 Posted: 08 Oct 2009

Rajendra P. Srivastava, Theodore J. Mock and Jerry L. Turner

University of Kansas - Accounting and Information Systems Area, University of Southern California and TCU

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12.

Client Risk Factors and Audit Resource Allocation Decisions

Abacus, Vol. 47, Issue 1, pp. 85-108, 2011

Number of pages: 24 Posted: 07 Mar 2011

Theodore J. Mock and Arnold Wright

University of Southern California and Northeastern University - Accounting Group

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13.

Using Evidential Reasoning Technology to Enhance the Audit Quality Assurance Inspection Process

Journal of Emerging Technologies in Accounting. 2018, DOI: 10.2308/jeta-52083

Posted: 24 Mar 2018 Last Revised: 28 Mar 2018

Theodore J. Mock, Srinivasan Ragothaman and Rajendra P. Srivastava

University of Southern California, University of South Dakota and University of Kansas - Accounting and Information Systems Area

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Auditors’ Risk Assessments: The Effects of Elicitation Approach and Assertion Framing

Behavioral Research in Accounting, No. 2, 2016, Forthcoming

Posted: 03 Sep 2015 Last Revised: 20 May 2016

Theodore J. Mock and Hironori Fukukawa

University of Southern California and Hitotsubashi University - Graduate School of Commerce and Management

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Does Recent Academic Research Support Changes to Audit Reporting Standards?

Accounting Horizons, January 2016

Posted: 18 Jul 2015 Last Revised: 02 Jun 2016

Jean Bédard, Paul Coram, Reza Espahbodi and Theodore J. Mock

Université Laval - École de comptabilité, University of Adelaide - Business School, Washburn University and University of Southern California

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Auditors’ Evidence Evaluation and Aggregation Using Beliefs and Probabilities

International Journal of Approximate Reasoning, Forthcoming

Posted: 31 Mar 2011

Hironori Fukukawa and Theodore J. Mock

Hitotsubashi University - Graduate School of Commerce and Management and University of Southern California

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Client Risk Factors and Audit Resource Allocation Decisions

Abacus, Vol. 47, No. 1, pp. 85-108, 2011

Posted: 27 Jan 2011 Last Revised: 05 Dec 2012

Hironori Fukukawa, Theodore J. Mock and Arnold Wright

Hitotsubashi University - Graduate School of Commerce and Management, University of Southern California and Northeastern University - Accounting Group

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Audit Risk Assessments Using Belief Versus Probability

Auditing: A Journal of Practice & Theory, Vol. 30, No. 1, pp. 75-99, February 2011

Posted: 09 Jul 2010 Last Revised: 04 Apr 2011

Hironori Fukukawa and Theodore J. Mock

Hitotsubashi University - Graduate School of Commerce and Management and University of Southern California

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The Association of Pre-Audit Engagement Risk with Discretionary Accruals

Posted: 29 Apr 2004

David Manry, Theodore J. Mock and Jerry L. Turner

University of New Orleans - College of Business Administration - Department of Accounting, University of Southern California and TCU

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Are Audit Program Plans Risk-Adjusted?

Auditing: A Journal of Practice & Theory, Vol 18, No 1, Spring 1999

Posted: 17 May 1999

Theodore J. Mock and Arnold Wright

University of Southern California and Northeastern University - Accounting Group

Theodore J. Mock

University of Southern California

Emeritus Professor

University of California, Riverside

Distinguished Professor of Audit & Assurance

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Scholarly Papers (20)

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Multiple Hypothesis Evaluation in Auditing

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The Different Types of Assurance Services and Levels of Assurance Provided

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Auditor Identification of Fraud Risk Factors and Their Impact on Audit Programs

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Audit Programs and Audit Risk: A Study of Japanese Practice

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Bayesian Fraud Risk Formula for Financial Statement Audits

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Bayesian and Belief-Functions Formulas for Auditor Independence Risk Assessment

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Client Risk Factors and Audit Resource Allocation Decisions

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