Wael   Aguir

Assistant Professor  

Office: ECOBE 218G
Phone: (956) 665-5105
Email: wael.aguir@utrgv.edu

Dr. Wael Aguir

Wael Aguir is an Assistant Professor at the School of Accountancy at UTRGV. He holds a Ph.D. in Business Administration with a concentration in Accounting from The University of Texas at San Antonio and an M.S. in Accounting from Texas Tech University. He is currently teaching accounting information systems and his areas of interest include internal control systems, auditing, fraud examination, and corporate governance. His research investigates the role of financial reporting and assurance services in capital markets as well as the implications of regulation and public policy in these markets.

  • Areas of Expertise

    • Archival audit research that focuses on the supply of, and the demand for differentiated audit services.
    • Archival financial accounting research examining the capital market consequences of accounting disclosures.
  • Education

    • PhD, Business Administration Accounting, The University of Texas - San Antonio, 2011
  • Currently Teaching

    ACCT 3326 02 - Accounting Information Systems:
    Syllabus
    Course Evaluations
    Textbooks
    ACCT 3326 03 - Accounting Information Systems:
    Syllabus
    Course Evaluations
    Textbooks
    ACCT 3326 04 - Accounting Information Systems:
    Syllabus
    Course Evaluations
    Textbooks




Selected Publications


  • Wael Aguir, Linxiao Liu, and Sharad Asthana. "Auditor characteristics and the pricing of discretionary accruals.," No. International Journal of Economics and Accounting (October (4th Quarter/Autumn) 2013).

  • Wael Aguir and Sharad Asthana. "Pension disclosures and the value relevance of interim financial reports: The case of SFAS 132R.," International Research Journal of Applied Finance (October (4th Quarter/Autumn) 2012).



Selected Presentations


  • Wael Aguir. "Auditor reputation and financial statements credibility," Annual meeting, American Accounting Association, New York (August 2016)

  • Wael Aguir. "Accounting accruals and auditor choice," Annual Meeting, American Accounting Association Southeast, Atlanta, GA (April 2016)

  • Wael Aguir. "Empirical Research Methods in Accounting," LIGUE Workshop series, LIGUE, Manouba, Tunisia (November 2014)

  • Wael Aguir. "Auditor reputation and financial statements credibility," Auditing section Midyear Meeting, American Accounting Association, New Orleans, LA (January 2013)

  • Wael Aguir. "Accounting accruals intensity and auditor specialization," Annual Meeting, American Accounting Association, Washington, DC (August 2012)

  • Wael Aguir. "Auditor characteristics and the pricing of discretionary accruals," Annual Meeting, American Accounting Association, Denver, CO (August 2011)

Current Courses

ACCT 3326 02 - Accounting Information Systems:
Syllabus
Course Evaluations
Textbooks
ACCT 3326 03 - Accounting Information Systems:
Syllabus
Course Evaluations
Textbooks
ACCT 3326 04 - Accounting Information Systems:
Syllabus
Course Evaluations
Textbooks

Previous Courses