Luc Paugam

Luc Paugam holds a Ph.D. in financial accounting and a MSc in Finance from Université Paris Dauphine. Luc is a former student of ENS Paris-Saclay and 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 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.

EDUCATION

• 2013 CFA Charterholder, CFA Institute USA - USA
• 2011 Ph.D., in Business Administration, Financial Accounting, Université Paris Dauphine - France 2009 MSc in Finance, Université Paris Dauphine - France
• 2008 Bachelor, Economics, ENS Cachan - France
• 2008 Agregation, Economics and Management, ENS Cachan - France

ACADEMIC APPOINTMENTS

Academic responsabilities 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)