Mirrors isn't a direct remake of any particular film but you can tell whoever wrote the script wanted to make something that was at least on a par with an Asian horror film, i think one of the main problems with it is once again its style over substance which is the problem with most American films, the special effects take precedence over everything that happens, and its as if every special effect has to be a setpiece rather than anything subtle and minimalistic which is something Asian horror directors do so much better.
I dunno, i just didn't think it was up to much, i have seen much better films that deal with similar themes like the incredibly creepy Session 9, which is a damn great film until it loses the plot in the final third of the film.