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

  • University of California, Riverside

  • University of Southern California

SCHOLARLY PAPERS

20

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4,684

SSRN CITATIONS
Rank 12,394

SSRN RANKINGS

Top 12,394

in Total Papers Citations

25

CROSSREF CITATIONS

71

Scholarly Papers (20)

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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 Cincinnati - Department of Accounting
Downloads 1,625 (15,713)
Citation 4

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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 1,232 (23,837)
Citation 11

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Discretionary accruals, auditor tenure, earnings management

3.

A Comparative Evaluation of Belief Revision Models in Auditing

Downloads 995 ( 32,395)
Citation 1

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 995 (31,931)
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, 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 497 (80,856)

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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 256 (167,615)

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

6.

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, 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 CaliforniaUniversity of California, Riverside, UNSW Australia Business School, School of Accounting, Deakin University and Maastricht University
Downloads 23 (679,082)
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7.

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, Theodore J. Mock and Arnold Wright
Nagasaki University, University of Southern CaliforniaUniversity of California, Riverside and Northeastern University - Accounting Group
Downloads 18 (718,431)
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, Theodore J. Mock and Jerry L. Turner
University of Southern CaliforniaUniversity of California, Riverside and TCU
Downloads 18 (718,431)
Citation 3

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9.

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, Theodore J. Mock and Jerry L. Turner
University of Kansas - Accounting and Information Systems Area, University of Southern CaliforniaUniversity of California, Riverside and TCU
Downloads 9 (800,321)

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10.

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, Theodore J. Mock and Arnold Wright
University of Southern CaliforniaUniversity of California, Riverside and Northeastern University - Accounting Group
Downloads 6 (831,020)

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Audit resource allocation, Business risk, Client risk factors

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, Theodore J. Mock and Jerry L. Turner
University of Kansas - Accounting and Information Systems Area, University of Southern CaliforniaUniversity of California, Riverside and TCU
Downloads 5 (841,493)

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12.

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

13.

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

14.

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

15.

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

16.

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

17.

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

18.

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

19.

Multiple Hypothesis Evaluation in Auditing

Accounting and Finance, Vol. 42, No. 3, November 2002
Posted: 24 Jul 2002
Rajendra P. Srivastava, Arnold Wright, Theodore J. Mock and Theodore J. Mock
University of Kansas - Accounting and Information Systems Area, Northeastern University - Accounting Group and University of Southern CaliforniaUniversity of California, Riverside

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analytical procedures, multiple hypothesis evaluation, audit evidence

20.

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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