Faculty Profile

Mary Curtis

Title
Professor
Department
Accounting
College
College of Business

    

Education

PhD, University of Kentucky, 1995.
Major: Accounting
Dissertation Title: Tom Hayes;<br>Francis Kennedy;<br>Sudhir Jain;<br>Lawrence Chui;<br>Byron Pike
MS, University of Arkansas, 1979.
Major: Accounting
BBA, University of Arkansas, 1977.
Major: Accounting

Current Scheduled Teaching*

ACCT 6010.003, Seminar on Advanced Topics in Accounting Research, Summer 2021

* Texas Education Code 51.974 (HB 2504) requires each institution of higher education to make available to the public, a syllabus for undergraduate lecture courses offered for credit by the institution.

Previous Scheduled Teaching*

ACCT 5200.001, Professional Ethics and Corporate Governance, Spring 2021 Syllabus
ACCT 5200.002, Professional Ethics and Corporate Governance, Spring 2021 Syllabus
ACCT 5200.003, Professional Ethics and Corporate Governance, Spring 8W2 2021 Syllabus
ACCT 4400.001, Auditing Professional Responsibilities, Fall 2020 Syllabus SPOT
ACCT 6010.003, Seminar on Advanced Topics in Accounting Research, Summer 5W2 2020
ACCT 4400.001, Auditing Professional Responsibilities, Fall 2019 Syllabus SPOT
ACCT 6290.001, Seminar on Behavioral Research in Accounting, Fall 2019 SPOT
ACCT 5200.001, Professional Ethics and Corporate Governance, Spring 8W2 2019 SPOT
ACCT 5200.002, Professional Ethics and Corporate Governance, Spring 2019 SPOT
ACCT 5200.003, Professional Ethics and Corporate Governance, Spring 8W2 2019 SPOT
ACCT 6950.712, Doctoral Dissertation, Fall 2018
ACCT 6010.003, Seminar on Advanced Topics in Accounting Research, Summer 5W2 2018
ACCT 6940.762, Individual Research, Spring 2018
ACCT 5200.002, Professional Ethics and Corporate Governance, Spring 2018 SPOT
ACCT 6290.001, Seminar on Behavioral Research in Accounting, Spring 2018 SPOT
ACCT 6940.762, Individual Research, Fall 2017
ACCT 5200.001, Professional Ethics and Corporate Governance, Fall 2017 SPOT
ACCT 6010.001, Seminar on Advanced Topics in Accounting Research, Summer 3W1 2017
ACCT 6010.001, Seminar on Advanced Topics in Accounting Research, Spring 2017
ACCT 6950.712, Doctoral Dissertation, Fall 2016
ACCT 5200.001, Professional Ethics and Corporate Governance, Fall 2016 SPOT
ACCT 6950.712, Doctoral Dissertation, Spring 2016
ACCT 5200.002, Professional Ethics and Corporate Governance, Spring 2016 SPOT
ACCT 6010.001, Seminar on Advanced Topics in Accounting Research, Spring 2016 SPOT
ACCT 6940.762, Individual Research, Fall 2015
ACCT 5200.001, Professional Ethics and Corporate Governance, Fall 2015 SPOT
ACCT 6940.762, Individual Research, Summer 5W1 2015
ACCT 6950.712, Doctoral Dissertation, Spring 2015
ACCT 6940.762, Individual Research, Spring 2015
ACCT 5200.001, Professional Ethics and Corporate Governance, Spring 2015
ACCT 5200.002, Professional Ethics and Corporate Governance, Spring 2015
ACCT 6940.762, Individual Research, Fall 2014
ACCT 5200.001, Professional Ethics and Corporate Governance, Fall 2014
ACCT 6940.762, Individual Research, Summer 5W1 2014
ACCT 6910.705, Special Problems, Summer 5W1 2014
ACCT 6950.712, Doctoral Dissertation, Spring 2014
ACCT 6940.762, Individual Research, Spring 2014
ACCT 5200.001, Professional Ethics and Corporate Governance, Spring 2014
ACCT 6010.001, Seminar on Advanced Topics in Accounting Research, Spring 2014
ACCT 6950.712, Doctoral Dissertation, Fall 2013
ACCT 5200.001, Professional Ethics and Corporate Governance, Fall 2013
ACCT 5200.002, Professional Ethics and Corporate Governance, Fall 2013
ACCT 6950.712, Doctoral Dissertation, Summer 5W2 2013
ACCT 6950.712, Doctoral Dissertation, Spring 2013
ACCT 6950.712, Doctoral Dissertation, Fall 2012
BUSI 5200.001, Professional Ethics and Corporate Governance, Fall 2012
BUSI 5200.002, Professional Ethics and Corporate Governance, Fall 2012
ACCT 6940.762, Individual Research, Summer 5W1 2012
ACCT 6950.712, Doctoral Dissertation, Spring 2012
ACCT 6950.714, Doctoral Dissertation, Spring 2012
ACCT 6940.762, Individual Research, Spring 2012
BUSI 5200.003, Professional Ethics and Corporate Governance, Spring 2012
ACCT 6010.001, Seminar on Advanced Topics in Accounting Research, Spring 2012
ACCT 6900.712, Special Problems, Spring 2012
ACCT 6950.712, Doctoral Dissertation, Fall 2011
ACCT 6940.762, Individual Research, Fall 2011
BUSI 5200.001, Professional Ethics and Corporate Governance, Fall 2011
BUSI 5200.002, Professional Ethics and Corporate Governance, Fall 2011
ACCT 6950.712, Doctoral Dissertation, Summer 5W1 2011
ACCT 6900.762, Special Problems, Summer 5W2 2011
ACCT 4400.001, Auditing Professional Responsibilities, Spring 2011
ACCT 6950.712, Doctoral Dissertation, Spring 2011
ACCT 6940.762, Individual Research, Spring 2011
ACCT 4400.001, Auditing Professional Responsibilities, Fall 2010
ACCT 4400.002, Auditing Professional Responsibilities, Fall 2010
ACCT 5440.001, IT Auditing, Fall 2010
ACCT 6950.712, Doctoral Dissertation, Summer 5W1 2010
ACCT 6940.762, Individual Research, Summer 5W1 2010
ACCT 6950.712, Doctoral Dissertation, Spring 2010
ACCT 6010.001, Seminar on Advanced Topics in Accounting Research, Spring 2010
ACCT 6950.712, Doctoral Dissertation, Fall 2009
ACCT 5440.001, IT Auditing, Fall 2009
ACCT 6950.712, Doctoral Dissertation, Summer 5W2 2009
ACCT 6940.762, Individual Research, Summer 5W2 2009
ACCT 6940.762, Individual Research, Spring 2009
ACCT 6290.001, Seminar on Behavioral Research in Accounting, Spring 2009
ACCT 6940.762, Individual Research, Fall 2008
ACCT 5440.003, IT Auditing, Fall 2008
ACCT 6290.003, Seminar on Behavioral Research in Accounting, Spring 2008
ACCT 5120.002, Using Information Systems in Accounting, Spring 2008
ACCT 5440.001, EDP Control and Auditing, Fall 2007
ACCT 5120.001, Using Information Systems in Accounting, Fall 2007
ACCT 5120.001, Using Information Systems in Accounting, Spring 2007
ACCT 5120.002, Using Information Systems in Accounting, Spring 2007
ACCT 5440.001, EDP Control and Auditing, Fall 2006
ACCT 5120.001, Using Information Systems in Accounting, Fall 2006
ACCT 4400.001, Auditing Professional Responsibilities, Summer 3W1 2006
ACCT 6950.712, Doctoral Dissertation, Spring 2006
ACCT 5440.001, EDP Control and Auditing, Spring 2006
ACCT 6940.762, Individual Research, Spring 2006
ACCT 5120.001, Using Information Systems in Accounting, Spring 2006
ACCT 6950.712, Doctoral Dissertation, Fall 2005
ACCT 6940.762, Individual Research, Fall 2005
ACCT 4400.001, Auditing Professional Responsibilities, Summer 3W1 2005
ACCT 6950.712, Doctoral Dissertation, Summer 5W1 2005
ACCT 6940.762, Individual Research, Summer 5W1 2005
ACCT 4400.001, Auditing Professional Responsibilities, Spring 2005
ACCT 4400.003, Auditing Professional Responsibilities, Spring 2005
ACCT 6950.712, Doctoral Dissertation, Spring 2005
ACCT 5440.001, EDP Control and Auditing, Spring 2005
ACCT 6940.762, Individual Research, Spring 2005
ACCT 4400.001, Auditing Professional Responsibilities, Fall 2004
ACCT 4400.002, Auditing Professional Responsibilities, Fall 2004
ACCT 6950.712, Doctoral Dissertation, Fall 2004
ACCT 6900.712, Special Problems, Fall 2004

* Texas Education Code 51.974 (HB 2504) requires each institution of higher education to make available to the public, a syllabus for undergraduate lecture courses offered for credit by the institution.

Published Publications

Published Intellectual Contributions

Book Chapter
Curtis, M. B. (2014). Big Oil vs Big Ideals: A real life case of a professional accountant, a questionable accounting treatment and the changing resulatory environment. Case Studies in Forensic and Fraud Accounting. Wolters Kluwer.
Curtis, M. B., Holsapple, C., Whinston, A. (1996). A Variance Analysis Investigation Decision Support System. Decision Support Systems: A Knowledge-Based Approach. St. Paul: West Publishing.
Conference Proceeding
Curtis, M. B., Chui, L. (2009). Insider Trading from the Internal Auditor's Perspective. Southwestern DSCI Meeting.
Curtis, M. B., Krueger, A. (2006). Benefits and Drawbacks of RFID in a Post-Sarbanes Oxley World. DSI Southeastern Regional Meeting.
Curtis, M. B., Davis, M. A. (2000). Evaluating Knowledge Structure in Accounting Disciplines: An Application of Pathfinder Network Representations. International Applied Business Research Conference.
Curtis, M. B. (1994). The Accountant's Contribution to Executive Information Systems. IRMA International Conference.
Journal Article
Robinson, S., Curtis, M., Robertson, J. (2018). Disentangling the Trait and State Components of Professional Skepticism: Specifying a Process for State Scale Development. Auditing: A Journal Of Practice And Theory.
Curtis, M. B., Taylor, E. (2018). Mentoring: A Path to Pro-social Behavior. Journal of Business Ethics. 52(4), 1133-1154.
Curtis, M. B., Taylor, E. Z. (2018). The Role of Mentoring in Fostering Knowledge-Sharing in Public Accounting. Journal of Knowledge Management. 22(1), 142-161.
Curtis, M. B., Conover, T., Vinson, J., Lucianetti, L., Battista, V. (2018). National Culture and Ethical Judgment: A Social Contract Approach to the Contrast of Ethical Decision-Making by Accounting Professionals and Students from the U.S. and Italy. Journal of International Accounting Research. 16(2), 103-120. AAA.
Curtis, M. B., Payne, L. (2017). Factors Associated with Auditors’ Intention to Train on Optional Technology. Current Issues in Auditing. 11(1), 1-21. AAA.
Curtis, M. B., Conover, T. (2016). Business Judgments and National Culture: A Comparison of U.S. and Italian Management Accountants. Management Accounting Quarterly. Fall, . IMA.
Curtis, M. B. (2015). Challenges from and to the Senior Editors of the Journal of Information Systems. European Journal of Information Systems.
Curtis, M. B. (2015). Discussion of Ethical Climate, Social Responsibility and Earnings Management. Journal of Business Ethics. 126(1), 61-63.
Fayard, D., Cockrell, C., Curtis, M. B. (2014). An Experimental Economics Approach to the Study of Whistleblowing. Journal of Forensic & Investigative Accounting. 16(1), .
Curtis, M. B., Taylor, E. Z. (2014). Big Oil versus Big Ideals: A real life case of a professional accountant, a questionable accounting treatment, and the changing regulatory environment. Journal of Forensic & Investigative Accounting. 6(1), .
Curtis, M. B., Payne, E. (2014). Modeling Voluntary Technology Utilization Decisions in Auditing: An Examination of the Unified Theory of Acceptance and Use of Technology and Budget Pressure. Managerial Auditing Journal. 29(4), 304-326.
Curtis, M. B., Williams, J. M. (2014). The impact of culture and training on code of conduct effectiveness: Reporting of observed unethical behavior. Research on Professional Responsibility and Ethics in Accounting. 18, 1-33.
Pike, B., Curtis, M. B., Chui, L. (2013). Anchoring extended: Does knowledge of unaudited account balances adversely affect the performance of substantive analytical procedures?. The Accounting Review. 88(4), .
Curtis, M. B., Pany, K., Pevzner, M., Robertson, J. (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA Proposal Responding to Suspected Illegal Acts. Current Issues in Auditing. 7(1), C21-C29.
Curtis, M. B., Taylor, E. Z. (2013). Impact of Prior Firm Response and Power Distance on Whistleblowing Intentions. Behavioral Research in Accounting. 25(2), 21-43.
Curtis, M. B., Taylor, E. Z., Chui, L. (2012). Auditors Observations of Unethical Behavior: A Qualitative Analysis. The CPA Journal. 82(6), 66-71.
Robertson, J. C., Stefaniak, C., Curtis, M. B. (2012). Does Wrongdoer Reputation Matter? Impact of Wrongdoer Performance and Likeability Reputation on Auditors' Intention to Report and Choice of Reporting Outlet. Behavioral Research in Accounting. 23(2), in press.
Robinson, S., Robertson, J. C., Curtis, M. B. (2012). The Effects of Contextual and Wrongdoing Attributes on Organizational Employees' Whistleblowing Intentions Following Fraud. Journal of Business Ethics. 106(2), 213-227.
Curtis, M. B., Conover, T., Chui, L. (2012). The Role of Justice, Power Distance and Gender on the Influence of National Culture on Ethical Decision-Making. Journal of International Accounting Research. 11(1), 5-34.
Curtis, M. B., Robertson, J., Robinson, S. (2011). Does Wrongdoer Reputation Matter? Impact of Wrongdoer Performance and Likeability Reputation on Auditors’ Intention to Report and Choice of Reporting Outlet. Behavioral Research in Accounting.
Curtis, M. B., Chui, L. (2010). Continuous Monitoring - How Intrepreneurial Are You?. Strategic Finance Magazine. 48-53.
Curtis, M. B., Taylor, E. Z. (2010). An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting. Journal of Business Ethics. 93(1), 21-37. http://www.springerlink.com/content/w0525288u182j646/
Curtis, M. B., Jenkins, J. G., Bedard, J. C., Deis, D. D. (2009). Auditors' Training and Proficiency in Information Systems: A Research Synthesis. Journal of Information Systems. 23(1), 79-96.
Curtis, M. B., Taylor, E. Z. (2009). Whistleblowing in Public Accounting: Influence of Identity Disclosure, Situational Context and Personal Characteristics. Accounting and the Public Interest. 9(1), 191-220.
Curtis, M. B., Payne, E. (2008). An Examination of Contextual Factors and Individual Characteristics Affecting Technology Implementation Decisions in Auditing. International Journal of Accounting Information Systems. 9(2), 104-121.
Borthick, A. F., Curtis, M. B. (2008). Audit Similation for Due Diligence on Fast Fashion Inventory Through Data Querying. Journal of Information Systems.
Bedard, J. C., Deis, D. R., Curtis, M. B., Jenkins, J. G. (2008). Risk Monitoring and Control in Audit Firms: A Research Synthesis.. Auditing: A Journal Of Practice And Theory.
Jenkins, G., Deis, D., Bedard, J., Curtis, M. B. (2008). Accounting Firm Culture and Governance: A Research Synthesis.. Behavioral Research in Accounting.
Davis, M. A., Curtis, M. B., Kirby, S. L. (2007). The influence of Affect on Goal Choice and Task Performance. Journal of Applied Social Psychology.
Curtis, M. B. (2006). An Audit Related Ethical Decisions Dependent Upon Mood?. Journal of Business Ethics.
Borthick, A. F., Curtis, M. B., Sriram, R. (2006). Accelerating the Acquisition of Knowledge Structure to Improve Performance in Internal Control Evaluation. Accounting, Organizations & Society.
Curtis, M. B., Davis, M. A. (2003). Assessing Knowledge Structure in Accounting Education: An Application of Pathfinder Associative Networks. Journal of Accounting Education. (21), 3.
Davis, M. A., Curtis, M. B., Tschetter, J. (2003). Evaluating Cognitive Training Outcomes: Validity and Utility of Structural Knowledge Assessment. Journal of Business And Psychology. 18(2), .
Curtis, M. B., Hayes, T. (2002). Materiality and Audit Adjustments. The CPA Journal.
Curtis, M. B., Viator, R. E. (2001). An investigation of MultiDimensional Knowledge Structure and Computer Auditor Performance: Research Summary. Journal Of Accountancy.
Davis, M. A., Andersen, M. G., Curtis, M. B. (2001). Measuring Ethical Ideology in Business Ethics: A Critical Analysis of the Ethics Position Questionnaire. Journal of Business Ethics. (32), .
Choo, F., Curtis, M. B. (2000). Knowledge Structure Research in Accounting: A Literature Review. Journal of Accounting Literature.
Curtis, M. B., Viator, R. E. (2000). An investigation of MultiDimensional Knowledge Structure and Computer Auditor Performance. Auditing: A Journal Of Practice And Theory.
Curtis, M. B., Wu, F. (2000). A Comprehensive Framework of Internal Control. The CPA Journal.
Curtis, M. B., Joshi, K. (1999). Developing a Data Warehouse: Some Guidelines and Suggestions. Review of Accounting Information Systems.
Curtis, M. B., Borthick, A. F. (1999). Evaluation of Internal Control From a Control Objective Narrative. Journal of Information Systems.
Joshi, K., Curtis, M. B. (1999). Issues in Building a Successful Data Warehouse.. Information Strategy: The Executive's Journal.
Viator, R. E., Curtis, M. B. (1998). Computer Auditor Reliance on Automated and Non-automated Controls As a Function of Training and Experience. Journal of Information Systems.
Joshi, K., Curtis, M. B. (1998). Lessons Learned From The Implementation of Data Warehouses. International Journal of Data Warehousing.
Curtis, M. B., Joshi, K. (1997). Internal Control Issues for Data Warehousing. ISACA Journal. IV, .
Curtis, M. B. (1995). Executive Information Systems. ISACA Journal. 2, .
Curtis, M. B. (1995). Internal Control Concerns in Executive Information Systems. ISACA Journal. 2, .
Curtis, M. B. (1994). The Accountant's Contribution to Executive Information Systems. Journal of End User Computing.
Journal editorial
Curtis, M. B., Debreceny, R. (2016). The Journal of Information Systems at Thirty. 30(1), . AAA.
Curtis, M. B., Debreceny, R. (2014). Challenges From and To the Senior Editors of the Journal of Information Systems. 28(1), . AAA.
Monograph
Curtis, M. B. (2012). Discussion of 'The antecedents of the use of continuous auditing in the internal auditing context'. 2012. International Journal of Accounting Information Systems. 13(3), 263-266. International Journal Of Accounting Information Systems.
Janvrin, D., Payne, L., Brynes, P., Schneider, G., Curtis, M. (2012). The Updated COSO Internal Control - Integrated Framework: Recommendations and Opportunities for Future Research. 26(2), 189-213. Journal Of Information Systems.
Bedard, J. C., Curtis, M. B., Thibodeau, J. (2007). Information Technology Audit Education in a Post-SOX World. 2. Ernst & Young Faculty Connection.
Research Report
Curtis, M. B. (2009). Awareness of SAS 70 Reports and Their Application Among Internal Auditors.

Awarded Grants

Contracts, Grants and Sponsored Research

Grant - Research
Curtis, M. B., Conover, T., Hunt, N., "Ethical perceptions of accounting practitioners and students: A comparative study between the US and Italy for Fraud and Corruption," Sponsored by Institute of Management Accountants, $4700 Funded. (20142014).
Curtis, M. B., Chui, L., Pike, B., "The effect of auditor versus forensic mindset on audit procedures in response to fraud risk assessment," Sponsored by KPMG LLP, $12000 Funded. (20142014).
Curtis, M. B., "Impact of Ethics Training on Accountants' Ethical Judgments," Sponsored by UNT, $10000 Funded. (20132013).
Curtis, M. B., Conover, T., "International Ethics Investigation," Sponsored by UNT Department of Accounting, $6500 Funded. (20092009).
Curtis, M. B., "PDI Research Fellowship," Sponsored by UNT COB, $2500 Funded. (20092009).
Curtis, M. B., Chui, L., "Continuous Monitoring of Internal Controls," Sponsored by Institute of Management Accountants - Foundation for Accounting Research, $12750 Funded. (20082008).
Curtis, M. B., "Mechanisms to Encourage Whistleblowing in Public Accounting," Sponsored by UNT Office of Research, $5000 Funded. (20082008).
Curtis, M. B., "Summer Research Grant," Sponsored by Department of Accounting, $6500 Funded. (20072007).
Curtis, M. B., "Faculty Research Grant," Sponsored by UNT Office of Research, Funded. (20062006).
Curtis, M. B., "Summer Research Grant," Sponsored by Department of Accounting, Funded. (20062006).
Curtis, M. B., "COBA Research Grant," Sponsored by COBA, $3500 Funded. (20052005).
Curtis, M. B., "Faculty Research Grant," Sponsored by UNT Office of Research, Funded. (20042004).
Curtis, M. B., "Faculty Research Grant," Sponsored by UNT Office of Research, $3500 Funded. (20032003).
Curtis, M. B., "Department of Accounting Summer Research Grant," Sponsored by UNT Dept of Accting, $5000 Funded. (20022002).
Curtis, M. B., "Department of Accounting Summer Research Grant," Sponsored by UNT Dept of Accting, $5000 Funded. (20012001).
Curtis, M. B., "Junior Faculty Summer Research Fellowship," Sponsored by UNT Office of Research, $5000 Funded. (20012001).
Curtis, M. B., "PDI Research Fellowship," Sponsored by UNT COBA, $1200 Funded. (20012001).
Curtis, M. B., "Small Research Grant," Sponsored by UNT Office of Research, $750 Funded. (20012001).
Curtis, M. B., "Teaching with Technology grant for Intro Mng Acct," Sponsored by UNT Center for Dist Learn, $2200 Funded. (19991999).
Curtis, M. B., "Small Research Grant," Sponsored by Univ. of Missouri-St. Louis, $750 Funded. (19961996).
Curtis, M. B., "Disser. Research Grant," Sponsored by Univ. of Kentucky, $500 Funded. (19941994).
Curtis, M. B., "EDP Auditors Foundation Research Fellowship," Sponsored by EDPAF, $2500 Funded. (19921992).
,
Overall
Summative Rating
Challenge and
Engagement Index
Response Rate

out of 5

out of 7
%
of
students responded
  • Overall Summative Rating (median):
    This rating represents the combined responses of students to the four global summative items and is presented to provide an overall index of the class’s quality. Overall summative statements include the following (response options include a Likert scale ranging from 5 = Excellent, 3 = Good, and 1= Very poor):
    • The course as a whole was
    • The course content was
    • The instructor’s contribution to the course was
    • The instructor’s effectiveness in teaching the subject matter was
  • Challenge and Engagement Index:
    This rating combines student responses to several SPOT items relating to how academically challenging students found the course to be and how engaged they were. Challenge and Engagement Index items include the following (response options include a Likert scale ranging from 7 = Much higher, 4 = Average, and 1 = Much lower):
    • Do you expect your grade in this course to be
    • The intellectual challenge presented was
    • The amount of effort you put into this course was
    • The amount of effort to succeed in this course was
    • Your involvement in course (doing assignments, attending classes, etc.) was
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