Luc Paugam is Associate Professor in Accounting and Management Control at HEC Paris. 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. 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.