UCR SoBA

Theodore Mock

Distinguished Professor of Audit & Assurance

Prior to joining SoBA, Ted Mock served as a professor of accounting at the University of Southern California and professor of auditing research at Maastricht University in the Netherlands. From 1982 to 2006 he served as the Arthur Andersen Alumni Professor at USC. In 1983 he helped found the USC Audit Judgment Symposium (now the International Symposium on Audit Research). Professor Mock has visited many universities worldwide including the University of Otago in New Zealand as a Fulbright Scholar; the Norwegian School of Economics and Business, Bergen, Norway; Maastricht University as a Fulbright Scholar; Nanyang Technological University as Shaw Foundation Professor; The Australian National University; and The University of Melbourne. Professor Mock's research interests lie primarily in the areas of audit judgment, assurance services, and evidential reasoning. During 1977 to 1978, he was the first audit research fellow at KPMG in New York City. His AICPA research monograph with J. Turner on internal control evaluation was awarded the American Accounting Association Wildman Award and he was a co-author of the American Institute of Certified Public Accounts (AICPA) monograph on collaborative audit research that received the 1998 Joint AICPA/AAA Collaboration Award. In 2003 he received the American Accounting Association's Auditing Section Outstanding Auditing Educator award, and in 2006 the AAA Accounting and Behavior and Organization Section's Notable [Lifetime] Contribution Award.

Recent Scholarship

Journal Articles

• Glen L. Gray, Jerry L. Turner, Paul J. Coram, and Theodore J. Mock, (2011) "Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report by Financial Statement Preparers, Users, and Auditors," Accounting Horizons American Accounting Association, Vol. 25, No. 4 DOI: 10.2308/acch-50060, pp. 659–684.
• Michael De Martinis, Hironori Fukukawa, Theodore J. Mock, (2011) "Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions," Managerial Auditing Journal, Vol. 26 Iss: 7, pp.543 - 565.
• Rajendra P. Srivastava, Theodore J. Mock & Lei Gao, (2011) "The Dempster-Shafer Theory: An Introduction and Fraud Risk Assessment Illustration," Australian Accounting Review, No. 58 Vol. 21 Iss: 3, pp. 282-291.