Biography
Luc Paugam is the holder of the Forvis 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 activist short sellers. Luc has published in several academic journals including Accounting, Organizations & Society, Abacus, Review of finance, 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 and INSEAD. 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
Books
Chapters in edited books
Working papers
Case Studies
Scientific articles
Strategic Management Journal, September 2019, vol. 40, n° 9, pp 1471-1490, (in coll. with R. DURAND, H. STOLOWY)
European Accounting Review, December 2019, vol. 28, n° 5, pp 819-848, (in coll. with Romain BOULLAND, Gerald LOBO)
Comptabilité Contrôle Audit [Accounting Auditing Control], September 2019, vol. 25, n° 2, pp 5-53, (in coll. with A. JENY, P. ASTOLFI)
Journal of Business Law, 2019, vol. 3, pp 167-184, (in coll. with N. STOLOWY, A. LONDERO)
Books
Chapters in edited books
Working papers
Cahier de Recherche du Groupe HEC , 2016
Case Studies
Education
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Habilitation to conduct research, Université Paris Dauphine - France
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CFA Charterholder, CFA Institute USA - USA
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Ph.D., in Business Administration, Financial Accounting, Université Paris Dauphine - France
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MSc in Finance, Université Paris Dauphine - France
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Bachelor, Economics, Ecole Normale Supérieure de Cachan - France
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Agregation, Economics and Management, Ecole Normale Supérieure de Cachan - France
Academic appointments
Academic Responsibilities at HEC
- 2025- Professor, Accounting and Management Control HEC Paris
- 2023- Mazars - Purposeful Governance Chair Holder 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)