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Honoring a Lifetime of Auditing Research


Honoring a Lifetime of Auditing Research

Ted Mock, a UC Riverside professor, will receive Accounting Educator of the Year award from American Accounting Association

(May 10, 2011)

Ted Mock, center, receives the award from Quinton Booker, a professor at Jackson State University, and Holly Paul, U.S. recruiting leader, PricewaterhouseCoopers, LLP, which sponsors the awardEnlarge

Ted Mock, center, receives the award from Quinton Booker, a professor at Jackson State University, and Holly Paul, U.S. recruiting leader, PricewaterhouseCoopers, LLP, which sponsors the award

RIVERSIDE, Calif. (www.ucr.edu) -- After more than 40 years teaching and researching accounting, Ted Mock will receive the prestigious Accounting Educator of the Year award from the American Accounting Association at the association’s annual meeting in August in Denver.

“I was pretty shocked,” said Mock, a distinguished professor of audit and assurance at the University of California, Riverside, of learning he would be receiving the award. “The competition is very strong and includes nominations from around the world.”

Mock’s research emphasizes three main aspects of auditing: risk assessment, evidential reasoning, and auditor judgment, all topics which have been at the forefront of news coverage in recent years as the financial industry collapsed and many market participants have been accused of financial improprieties.

Arnold Wright, the Joseph M. Golemme Research Professor at Northeastern University, was among the five people who nominated Mock for the award. Wright was one of Mock’s Ph.D. students when he taught at USC and has been a co-author with him on a number of research articles.

“He’s just an inspiration to everybody,” Wright said. “He taught me the technical details to engage in research and teaching and also the professional values – being curious, being tenacious and willing to take a position that may be controversial.”

Mock, who earned his bachelor’s and master’s degrees at The Ohio State University and Ph.D. at UC Berkeley, started his academic career at UCLA in 1968. Five years later, he moved across town to USC, where he remained until 2008.

Mock’s early work focused on behavioral research in accounting, including the impact different types of budget information had on various decision makers.
By the late 1970s, buoyed by a year in New York City as an audit research fellow at Peat, Marwick, Mitchell & Co., now KPMG, one of the big four audit firms, Mock started focusing on audit research, which was then in its infancy.

“I really got in at the right time,” said Mock, adding that today auditing accounts for approximately 40 percent of revenue for global auditing and accounting firms.

During his time at USC, Mock won Fulbright scholarships to study in New Zealand and the Netherlands. He has also presented his work at more than 100 universities in the United States and other countries.

He has been a member of the American Accounting Association since 1968, served as the president of its Auditing Section in 1991-92 and editor of its main publication of audit research: Auditing: A Journal of Practice & Theory.

In 2008, David Stewart, dean of School of the Business Administration at UC Riverside and a former colleague of Mock’s at USC, recruited him to come to UC Riverside.

“I was delighted to bring Ted back to UC,” Stewart said. “He is an extraordinary scholar. Within the past month he has been asked to present his research to the Public Company Accounting Oversight Board, which will announce new reporting rules in June, based in part on Ted's research. This is what we mean when we talk about research impact in the UC."

UC Riverside appealed to Mock because it was a University of California campus and at the time one of only two with an undergraduate business program.

One of Mock’s charges at UC Riverside is to help create educational and research programs focused on auditing. At this time, a master’s of accounting, auditing and assurance program is at final approval stages at the university.

Mock argues more auditing classes need to be included in business school programs which lead to professional qualification in auditing and accounting. He also believes CPA should stand for certified public auditor, not certified public accountant.

The University of California, Riverside (www.ucr.edu) is a doctoral research university, a living laboratory for groundbreaking exploration of issues critical to Inland Southern California, the state and communities around the world. Reflecting California's diverse culture, UCR's enrollment has exceeded 21,000 students. The campus opened a medical school in 2013 and has reached the heart of the Coachella Valley by way of the UCR Palm Desert Center. The campus has an annual statewide economic impact of more than $1 billion.

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