Luc Paugam
Luc Paugam is a former professor of Accounting at ESSEC Business School. His research interests focus on financial reporting (recognition, valuation and disclosures) of intangible assets (goodwill, brands) and audit. His research encompasses the role played by financial reporting in revision of market expectations and the impact on regulation on audit quality. He has written books and articles for various journals and editors: The International Journal of Accounting and Economica. Luc received the M&A ARFA (Association of M&A managers) best dissertation award for his PhD research. He has been a Visiting Scholar at the University of Houston. He is also an expert consultant in the field of valuation. He holds a Ph.D. in Financial Accounting, University Paris-Dauphine.
