Theodore J. Mock

University of California, Riverside

Distinguished Professor of Audit & Assurance

Riverside, CA 92521

United States

University of Southern California

Emeritus Professor

Los Angeles, CA 90089-0441

United States

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 18,707

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Top 18,707

in Total Papers Downloads

4,922

SSRN CITATIONS
Rank 21,760

SSRN RANKINGS

Top 21,760

in Total Papers Citations

31

CROSSREF CITATIONS

25

Scholarly Papers (13)

1.

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, Theodore J. Mock, Jean Bédard, Paul Coram, Shawn Davis, Reza Espahbodi and Rick C. Warne
University of Southern CaliforniaUniversity of California, Riverside, Université Laval - École de comptabilité, University of Adelaide - Business School, Emory University, Ball State University and University of San Diego
Downloads 1,757 (18,067)
Citation 4

Abstract:

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The Audit Reporting Model, The Audit Report, Auditing, Assurance, Expectation Gap, Financial Statements

2.

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, Theodore J. Mock and David Manry
TCU, University of Southern CaliforniaUniversity of California, Riverside and University of New Orleans
Downloads 1,287 (28,888)
Citation 11

Abstract:

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Discretionary accruals, auditor tenure, earnings management

A Comparative Evaluation of Belief Revision Models in Auditing

Number of pages: 46 Posted: 04 Jun 1999
Ganesh Krishnamoorthy, Theodore J. Mock, Theodore J. Mock and Mary T. Washington
Northeastern University, University of Southern CaliforniaUniversity of California, Riverside and Governors State University
Downloads 1,057 (37,736)
Citation 1

Abstract:

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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, Theodore J. Mock and Mary T. Washington
Northeastern University, University of Southern CaliforniaUniversity of California, Riverside and Governors State University

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4.

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, Theodore J. Mock and Rajendra P. Srivastava
University of South Dakota, University of Southern CaliforniaUniversity of California, Riverside and University of Kansas - Accounting and Information Systems Area
Downloads 544 (92,533)

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Auditor oversight, PCAOB inspections, Audit Quality monitoring

5.

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, Theodore J. Mock and Theodore J. Mock
Monash University, Hitotsubashi University - Graduate School of Commerce and Management and University of Southern CaliforniaUniversity of California, Riverside
Downloads 277 (198,279)

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Audit Risk Model, Audit Planning, Client Risk Assessments, Country and Client-Type

6.

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, Theodore J. Mock, Srinivasan Ragothaman and Rajendra P. Srivastava
University of Southern CaliforniaUniversity of California, Riverside, University of South Dakota and University of Kansas - Accounting and Information Systems Area

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PCAOB Inspection, Audit Quality Assurance, Fraud Risk, Evidential Reasoning, Satyam Fraud, Assurance Services

7.

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, Theodore J. Mock and Hironori Fukukawa
University of Southern CaliforniaUniversity of California, Riverside and Hitotsubashi University - Graduate School of Commerce and Management

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auditors’ risk assessment, belief functions, probability, assertion framing, skepticism

8.

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, Theodore J. Mock and Theodore J. Mock
Université Laval - École de comptabilité, University of Adelaide - Business School, Ball State University and University of Southern CaliforniaUniversity of California, Riverside

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auditor report, audit reporting model, PCAOB, IIASB

9.

Auditors’ Evidence Evaluation and Aggregation Using Beliefs and Probabilities

International Journal of Approximate Reasoning, Forthcoming
Posted: 31 Mar 2011
Hironori Fukukawa, Theodore J. Mock and Theodore J. Mock
Hitotsubashi University - Graduate School of Commerce and Management and University of Southern CaliforniaUniversity of California, Riverside

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Risk Assessment, Belief fFnctions, Probability, Audit Risk

10.

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, Theodore J. Mock and Arnold Wright
Hitotsubashi University - Graduate School of Commerce and Management, University of Southern CaliforniaUniversity of California, Riverside and Northeastern University - Accounting Group

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Audit resource allocation, Business risk, Client risk factors

11.

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, Theodore J. Mock and Theodore J. Mock
Hitotsubashi University - Graduate School of Commerce and Management and University of Southern CaliforniaUniversity of California, Riverside

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Auditors' Risk Assessments, Belief Functions, Probability, Assertion Framing Effects

12.

The Association of Pre-Audit Engagement Risk with Discretionary Accruals

Posted: 29 Apr 2004
David Manry, Theodore J. Mock, Theodore J. Mock and Jerry L. Turner
University of New Orleans - College of Business Administration - Department of Accounting, University of Southern CaliforniaUniversity of California, Riverside and TCU

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Discretionary accruals, engagement risk, earnings management

13.

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, Theodore J. Mock and Arnold Wright
University of Southern CaliforniaUniversity of California, Riverside and Northeastern University - Accounting Group

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