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 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
Accounting, Organizations and Society, Forthcoming, vol. 114, n° 101588, (in coll. with Y. GENDRON, A. MADELAINE, H. STOLOWY)
European Accounting Review, 2025, vol. 34, n° 1, pp 123-151, (in coll. with R. Boulland, A. Filip, A. Ghio)
Qualitative Research in Accounting and Management, October 2023, vol. 20, n° 5, pp 675-694, (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)
Contemporary Accounting Research, Fall 2021, vol. 38, n° 3, pp 1809-1848, (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, Summer 2020, vol. 37, n° 2, pp 1248-1289, (in coll. with L. DAL MASO, G. J. LOBO, F. MAZZI)
Books
EMS Editions (in coll. with H. STOLOWY, Y. DING, G. LANGLOIS )
Cengage (in coll. with H. STOLOWY, Y. DING )
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 )
Chapters in edited books
Comptabilité Et Analyse Financière, Une Perspective Globale, Hervé Stolowy, Yuan Ding, Luc Paugam et Georges Langlois, EMS Editions, 463-508
Comptabilité Et Analyse Financière, Hervé Stolowy, Yuan Ding, Luc Paugam et Georges Langlois, EMS Editions, 165-208
Comptabilité Et Analyse Financière, Hervé Stolowy, Yuan Ding, Luc Paugam et Georges Langlois, EMS Editions, 561-602
Working papers
Cahier de Recherche du Groupe HEC , 2023
Cahier de Recherche du Groupe HEC , 2023
SSRN Electronic Journal , 2023
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
Case Studies
Scientific articles
European Accounting Review, 2025, vol. 34, n° 1, pp 123-151, (in coll. with R. Boulland, A. Filip, A. Ghio)
Accounting, Organizations and Society, Forthcoming, vol. 114, n° 101588, (in coll. with Y. GENDRON, A. MADELAINE, H. STOLOWY)
Qualitative Research in Accounting and Management, October 2023, vol. 20, n° 5, pp 675-694, (in coll. with Y. GENDRON, H. STOLOWY)
Accounting in Europe, 2023, vol. 20, n° 2, pp 139-165, (in coll. with H. STOLOWY)
Books
EMS Editions (in coll. with H. STOLOWY, Y. DING, G. LANGLOIS )
Cengage (in coll. with H. STOLOWY, Y. DING )
CEIBS Publishing (in coll. with H. STOLOWY, Y. DING )
Cengage (in coll. with H. STOLOWY, Y. DING )
Chapters in edited books
Comptabilité Et Analyse Financière, Une Perspective Globale, Hervé Stolowy, Yuan Ding, Luc Paugam et Georges Langlois, EMS Editions, 463-508
Comptabilité Et Analyse Financière, Hervé Stolowy, Yuan Ding, Luc Paugam et Georges Langlois, EMS Editions, 165-208
Comptabilité Et Analyse Financière, Hervé Stolowy, Yuan Ding, Luc Paugam et Georges Langlois, EMS Editions, 561-602
Working papers
Cahier de Recherche du Groupe HEC , 2023
Cahier de Recherche du Groupe HEC , 2023
SSRN Electronic Journal , 2023
Cahier de Recherche du Groupe HEC , 2021
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
- 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)