Meet Shelley Barrows
Partner, Deloitte & Touche LLP and Deloitte Idea Labs Fellow
Shelley Barrows, one of the Deloitte Idea Labs’ Fellows in the inaugural class of 2008, is an Audit and Enterprise Risk Services (AERS) Partner in Deloitte & Touche LLP in the Technology, Media and Telecommunications industry sector. With more than 17 years of experience advising large, multi-national companies, she has significant experience in the areas of software revenue recognition, complex equity instruments, initial public offerings, mergers and acquisitions, and restructurings. She is a national specialist on software revenue recognition and leads the software sector within Deloitte’s New England Technology practice. In addition, Shelley is a member of Deloitte’s International Financial Reporting Standards (IFRS) team.
Prior to rejoining Deloitte in its Boston office in 1999, Shelley spent three years on staff at the United States Securities & Exchange Commission (SEC) in Washington, DC and a year as the Director of Finance at a venture-backed, Internet startup company. Shelley’s experience at the SEC included the review of registration statements, proxy solicitation material and other filings for compliance with SEC rules and regulations, GAAP and GAAS.
Shelley earned a Bachelor of Business Administration degree with a major in Accounting from the University of Massachusetts. She is a licensed Certified Public Accountant (CPA) in Massachusetts, New Hampshire and Maine.
Her Deloitte Idea Labs research is focused on judgment frameworks for International Financial Reporting Standards (IFRS). The shift to IFRS will move accounting in the U.S. from a rules-based approach to a principles-based approach that requires significant judgment. As judgment can vary within and outside an organization, consistency is a concern. Available now, Shelley’s research explores judgment frameworks that companies might use for evaluating transactions.
Areas of Specialization
- Software Revenue Recognition
- Complex Equity Instruments
- Initial Public Offerings
- Mergers and Acquisitions
Greatest Professional Achievement
I have enjoyed helping others at Deloitte realize their potential. I feel fortunate that people have entrusted me with their personal goals, and ask me to help them move along their path. Sometimes asking for advice, but mostly looking for support. I am glad that I have been there to pull others along since many have pulled me along the way.
“Life goes by in the blink of an eye. Enjoy the ride, as at times it will bring great joy and also at times great sorrow, but will always be worth the trip.”