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Paul Wertheim is an expert in financial accounting and reporting, auditing, corporate finance, capital market theory, cost accounting, and statistical analysis. He provides GAAP, SEC, and IFRS analyses for complex transactions, examinations of financial disclosures, and analysis of financial reporting requirements in relation to securities fraud litigations. Dr. Wertheim also conducts cost accounting analyses and econometric studies for complex litigations and class actions.


Dr. Wertheim has presented papers at numerous professional accounting and finance conferences and has published accounting-related articles in several leading professional and academic journals. He is a member of the American Accounting Association, the American Institute of Certified Public Accountants, the Texas Society of CPSs, the Association of Certified Fraud Examiners, and the Institute of Management Accountants.

Dr. Wertheim is a Certified Public Accountant, Certified Management Accountant, Certified Fraud Examiner, and Chartered Global Management Accountant and is certified in Financial Management. He also holds a Certificate in International Financial Reporting Standards from the AICPA.  He teaches financial accounting, advanced topics in financial reporting, accounting research, and advanced auditing at Abilene Christian University.


  • PhD in accounting and finance, University of Kansas
  • MS, accounting, University of Kansas
  • MBA, business and accounting, Abilene Christian University
  • BA, accounting, Texas A&M University



  • Chartered Professional Accountant (CPA) 
  • Certified Fraud Examiner (CFE)
  • Certified Management Accountant (CMA)
  • Certified in Financial Management (CFM) 
  • Chartered Global Management Accountant (CGMA)