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 Cachan and a CFA charterholder. His research focuses on issues surrounding financial reporting of intangible assets (goodwill, brands), M&As, IFRS, and audit. Luc has published in several academic journals including Abacus , Comptabilité Contrôle Audit, Contemporary Accounting Research , Finance Contrôle Stratégie,  Journal of Accounting and Public Policy  and Journal of Business Finance & Accounting .  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 a board member of European Accounting Review, Accounting and Business Research, Accounting in Europe  and a member of CFA France. He received the ESSEC foundation teaching award in 2016.

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Accounting and Management Control

«Associate Professor»