Theodore J. Mock

University of Southern California

Emeritus Professor

Los Angeles, CA 90089-0441

United States

University of California, Riverside

Distinguished Professor of Audit & Assurance

Riverside, CA 92521

United States

SCHOLARLY PAPERS

20

DOWNLOADS
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Top 9,621

in Total Papers Downloads

4,026

CITATIONS
Rank 12,394

SSRN RANKINGS

Top 12,394

in Total Papers Citations

32

Scholarly Papers (20)

1.

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
Downloads 994 (15,021)
Citation 4

Abstract:

Discretionary accruals, auditor tenure, earnings management

A Comparative Evaluation of Belief Revision Models in Auditing

Number of pages: 46 Posted: 04 Jun 1999
Northeastern University, University of Southern California and Governors State University
Downloads 965 (18,159)
Citation 3

Abstract:

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
Northeastern University, University of Southern California and Governors State University

Abstract:

3.

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: 25 Jan 2016
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
Downloads 606 (21,553)

Abstract:

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

4.

The Auditor’s Reporting Model: Current Research Synthesis and Implications

Auditing: A Journal of Practice and Theory, Forthcoming
Number of pages: 41 Posted: 25 May 2012 Last Revised: 11 May 2015
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
Downloads 323 (66,962)

Abstract:

The Audit Report, Financial statements, Auditing, Assurance, Expectation Gap

5.

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
University of South Dakota, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 295 (61,261)

Abstract:

Auditor oversight, PCAOB inspections, Audit Quality monitoring

6.

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
Downloads 205 (110,068)

Abstract:

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

7.

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

Abstract:

auditor report, audit reporting model, PCAOB, IIASB

Multiple Hypothesis Evaluation in Auditing

Accounting and Finance, Vol. 42, pp. 251-277, 2002
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
Downloads 23 (449,752)
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Abstract:

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

Abstract:

analytical procedures, multiple hypothesis evaluation, audit evidence

9.

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
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 University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Downloads 20 (451,604)
Citation 5
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Abstract:

10.

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

International Journal of Auditing, Vol. 9, No. 1, pp. 59-77, March 2005
Number of pages: 19 Posted: 27 Apr 2005
Theodore J. Mock and Jerry L. Turner
University of Southern California and TCU
Downloads 16 (472,461)
Citation 13
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Abstract:

11.

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
Downloads 13 (488,093)
Citation 5
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Abstract:

12.

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

Abstract:

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

13.

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
Downloads 7 (518,113)
Citation 1
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Abstract:

14.

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
Downloads 4 (531,844)
Citation 1
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Abstract:

15.

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
Downloads 1 (554,273)
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Abstract:

Audit resource allocation, Business risk, Client risk factors

16.

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

Abstract:

Risk Assessment, Belief fFnctions, Probability, Audit Risk

17.

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

Abstract:

Audit resource allocation, Business risk, Client risk factors

18.

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

Abstract:

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

19.

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

Abstract:

Discretionary accruals, engagement risk, earnings management

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 and Arnold Wright
University of Southern California and Northeastern University - Accounting Group

Abstract: