
Biography
Luc Paugam is the holder of the Mazars chair Purposeful Governance. He obtained a Ph.D. in financial accounting and a MSc in Finance from Université Paris Dauphine. Luc graduated from ENS Paris-Saclay and is a CFA charterholder. His research focuses on issues surrounding financial reporting of M&As (goodwill, intangible assets), corporate whistleblowing, CSR, and bank reporting. Luc has published in several academic journals including Accounting, Organizations & Society, Abacus, Comptabilité Contrôle Audit, Contemporary Accounting Research, European Accounting Review, Journal of Accounting and Public Policy, Journal of Business Law, Journal of Business Finance & Accounting, and Strategic Management Journal. Books co-authored by Luc include Brand Valuation (Routledge), Evaluation Financière et Normes IFRS (Economica) and Evaluation Financière de la Marque (Economica). Luc teaches financial accounting in the Grande Ecole and MBA programs. Prior to joining HEC Paris, Luc has been a consultant in corporate finance, an associate professor at ESSEC Business School and a visiting scholar at the University of Houston. Luc is an associate editor of European Accounting Review and a board member of the Journal of Business Finance & Accounting, Accounting and Business Research, Accounting in Europe, Accounting Forum and a member of CFA France. He received the ESSEC foundation teaching award in 2016.
Scientific articles
European Accounting Review, Forthcoming, (in coll. with R. Boulland, A. Filip, A. Ghio)
Qualitative Research in Accounting and Management, Forthcoming, (in coll. with Y. GENDRON, H. STOLOWY)
Accounting in Europe, 2023, vol. 20, n° 2, pp 139-165, (in coll. with H. STOLOWY)
Abacus, March 2022, vol. 58, n° 1, pp 62-104, (in coll. with A. FILIP, G. J. LOBO, H. STOLOWY)
Accounting, Organizations and Society, July 2022, vol. 100, n° 101334, (in coll. with H. STOLOWY, Y. GENDRON)
Journal of Business Finance & Accounting, January-February 2021, vol. 48, n° 1-2, pp 36-69, (in coll. with A. FILIP, G. J. LOBO)
Accounting and Business Research, 2021, vol. 51, n° 4, pp 421-456, (in coll. with A. FILIP, A. GHIO)
Contemporary Accounting Research, Fall 2021, vol. 38, n° 3, pp 1809-1848, (in coll. with H. STOLOWY, Y. GENDRON)
Contemporary Accounting Research, Summer 2020, vol. 37, n° 2, pp 1248-1289, (in coll. with L. DAL MASO, G. J. LOBO, F. MAZZI)
European Accounting Review, December 2019, vol. 28, n° 5, pp 819-848, (in coll. with Romain BOULLAND, Gerald LOBO)
Books
CEIBS Publishing (in coll. with H. STOLOWY, Y. DING)
Cengage (in coll. with H. STOLOWY, Y. DING)
Routledge, London (in coll. with P. ANDRÉ, H. PHILIPPE, R. HARFOUCHE)
Editions Economica (in coll. with H. PHILIPPE, D. AGUILAR)
Editions Economica (in coll. with O. RAMOND, J.-F. CASTA, L. BATSCH)
Working papers
Cahier de Recherche du Groupe HEC , 2021
Cahier de Recherche du Groupe HEC , 2020
Cahier de Recherche du Groupe HEC , 2020
Cahier de Recherche du Groupe HEC , 2019
Cahier de Recherche du Groupe HEC , 2019
Cahier de Recherche du Groupe HEC , 2018
Cahier de Recherche du Groupe HEC , 2018
Cahier de Recherche du Groupe HEC , 2018
Cahier de Recherche du Groupe HEC , 2017
Cahier de Recherche du Groupe HEC , 2017
Case Studies
Scientific articles
Accounting in Europe, 2023, vol. 20, n° 2, pp 139-165, (in coll. with H. STOLOWY)
Accounting, Organizations and Society, July 2022, vol. 100, n° 101334, (in coll. with H. STOLOWY, Y. GENDRON)
Abacus, March 2022, vol. 58, n° 1, pp 62-104, (in coll. with A. FILIP, G. J. LOBO, H. STOLOWY)
Accounting and Business Research, 2021, vol. 51, n° 4, pp 421-456, (in coll. with A. FILIP, A. GHIO)
Books
CEIBS Publishing (in coll. with H. STOLOWY, Y. DING)
Cengage (in coll. with H. STOLOWY, Y. DING)
Routledge, London (in coll. with P. ANDRÉ, H. PHILIPPE, R. HARFOUCHE)
Editions Economica (in coll. with H. PHILIPPE, D. AGUILAR)
Working papers
Cahier de Recherche du Groupe HEC , 2021
Cahier de Recherche du Groupe HEC , 2020
Cahier de Recherche du Groupe HEC , 2020
Cahier de Recherche du Groupe HEC , 2019
Case Studies
Education
Academic appointments
Academic Responsibilities at HEC
- 2016- Associate Professor, Accounting and Management Control HEC Paris
- 2016- Member of GREGHEC, the joint research laboratory CNRS-HEC Paris HEC Paris
Awards & honors
- 2018 Best Paper Award: "Accounting Information in Innovative Small and Medium Entities" 13th World Congress of Accounting Educators and Researchers, Sydney November 2018, The University of Sydney, IAAER (in collaboration with Andrei Filip and Alessandro Ghio)