Luc Paugam

Associate Professor, Mazars “Purposeful Governance” Chair

Accounting and Management Control

Luc Paugam's research focuses on issues surrounding financial reporting of intangible assets (goodwill, brands), M&As, IFRS, and audit.

paugam@hec.fr

Latest articles

October 02nd, 2024

Expanscience’s Sustainability Journey: Transformation Toward a Regenerative Business Model

This business case was written by Associate Professor Luc Paugam, Forvis Mazars Chair for Purposeful Governance at HEC Paris, and Professor Florian Hoos...

By Luc Paugam, Florian Hoos

Leadership

April 16th, 2024

Mazars’ Commitment to Fostering a Regenerative Economy: Interview with Maximilien Rouer

The Mazars “Purposeful Governance” Chair is the new chair of the S&O Institute’s Purpose Center. Thanks to the engagement of researchers and...

By Luc Paugam

White flowers blooming on branches_katsiarynayeudakimava

Accounting

January 15th, 2024

Is the Global Convergence of Sustainability Reporting Possible?

Companies are increasingly encouraged, or obliged, to report on their sustainability efforts. However, there is little harmonization across the many...

By Hervé Stolowy, Luc Paugam

Accounting

May 09th, 2022

Activist Short Sellers vs. Financial Analysts: Competitive Claims of Expertise

The methods and aims of activist short sellers and financial analysts are often at odds. In a highly competitive environment, there is a battle for...

By Hervé Stolowy, Luc Paugam

Case Study

October 19th, 2021

Schneider Electric’s Pay-As-You-Go Solar Home Systems Fund in Kenya

Schneider Electric’s pay-as-you-go solar home systems fund in Kenya case, written by HEC Paris Professor Luc Paugam and Sookyoung Lee of HEC Paris S&O...

By Luc Paugam

Accounting

December 15th, 2020

How Activist Short Sellers Police Financial Markets

New research analyzes how activist short sellers’ “research reports” convince investors that the companies they target are overvalued. Professors Luc...

By Luc Paugam, Hervé Stolowy

muddy waters research carson block narratives - vignette

Accounting

September 30th, 2019

Auditors Offering Both CSR Assurance and Financial Auditing Could be Best Option

With shareholders and stakeholders becoming more and more concerned with firms’ corporate social responsibility (CSR), audit firms now provide CSR...

By Luc Paugam

Strategy

May 01st, 2019

Sustainability Indices: Do Investors Actually Care?

In the face of social, environmental, and financial disruptions, more attention is being paid to corporate social responsibility (CSR) policies, and...

By Rodolphe Durand, Luc Paugam, Hervé Stolowy

Law

April 16th, 2019

The Protection of Whistleblowers: What Does the Law Say in France and in the US

Should whistleblowers be compensated or prosecuted? In their latest research, professors from HEC Paris Nicole Stolowy and Luc Paugam, together with...

By Nicole Stolowy, Luc Paugam

Management Control - Audit

August 28th, 2018

How Storytelling Can Increase Support for Whistleblowers

Whistleblowers are often condemned by society, but they can be key to uncovering scandal. Hervé Stolowy, Luc Paugam and co-researchers Yves Gendron and...

By Hervé Stolowy, Luc Paugam

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Luc Paugam

Latest articles

Expanscience’s Sustainability Journey: Transformation Toward a Regenerative Business Model

Mazars’ Commitment to Fostering a Regenerative Economy: Interview with Maximilien Rouer

Is the Global Convergence of Sustainability Reporting Possible?

Activist Short Sellers vs. Financial Analysts: Competitive Claims of Expertise

Schneider Electric’s Pay-As-You-Go Solar Home Systems Fund in Kenya

How Activist Short Sellers Police Financial Markets

Auditors Offering Both CSR Assurance and Financial Auditing Could be Best Option

Sustainability Indices: Do Investors Actually Care?

The Protection of Whistleblowers: What Does the Law Say in France and in the US

How Storytelling Can Increase Support for Whistleblowers

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