Shelley L. Curling

Color portrait of Shelley L. Curling


Department Accounting
Office Address 357 Business Building
Phone Number 814-867-5858
Email Address

Download Photo

After earning her Ph.D. at Smeal in 2006, Professor Curling taught part-time for the Accounting department while raising her young family. In 2017 Professor Curling joined the faculty as a full-time Assistant Teaching Professor teaching undergraduate courses in financial accounting, managerial accounting, and auditing. She serves as the Director of the Graduate Certificate in Accounting Foundations. Before coming to Smeal, she was a cost accountant at Texstars in Grand Prairie, Texas.


Ph D, Accounting, Pennsylvania State University, 2006

BBA, Accounting and Finance, Texas Christian University, 1998

Courses Taught

ACCTG 403W – Auditing (3)
Financial, compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses. ACCTG 403W Auditing (3) Financial statement, regulatory and contract compliance, internal and operational audits, professional standards and ethical conduct; statistical and judgmental sampling; the audit-impact of information technology; audit risk and internal control structure evaluation; application of procedures in transaction cycles; audit reporting; professional issues.

Principles of the risk-based approach to the audit of financial statements, with special focus on financial information systems.

ACCTG 472 – Int Fin Acctg II (3)
Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.

ACCTG 404 – Managerial Acctg (3)
Accounting techniques as planning, control, and motivating devices in business and other organizations; accounting data for decision making and performance evaluation. ACCTG 404 Managerial Accounting (3) This course emphasizes the use of accounting information for internal purposes as opposed to the external disclosure focus of the financial accounting course. The cost covers the vocabulary and mechanics of cost accounting and the design of management accounting systems for planning and controlling operations, and for motivating personnel. The course integrates accounting with ideas from data analysis, decision analysis, finance, microeconomics, and operations management. The themes stressed throughout the course will be the notion that information is costly; the circumstances that necessitate cost allocation, the idea that different costs and different allocation schemes apply for different purposes; and fundamentals of incentive and compensation plans. Among the topics covered are cost behavior, cost-volume analysis, relevant costs, and the use of cost information for decision making. The course will rely on lectures and discussion of case studies.