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Luc Paugam · Study
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Author
Luc Paugam
11 works
· latest 2023
· 2 institutions
cluster: provisional
ORCID 0000-0002-0640-1775
Works
11 shown
Sustainability Reporting: Is Convergence Possible?
Accounting in Europe
·
2023
·
2 authors
·
Open access
90
citations
Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk
Contemporary Accounting Research
·
2019
·
4 authors
·
Open access
134
citations
Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility
Strategic Management Journal
·
2019
·
3 authors
218
citations
Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis
Contemporary Accounting Research
·
2018
·
4 authors
·
Open access
48
citations
The expansion of non-financial reporting: an exploratory study
Accounting and Business Research
·
2018
·
2 authors
·
Open access
328
citations
Examining the Patterns of Goodwill Impairments in Europe and the US
Accounting in Europe
·
2016
·
2 authors
·
Open access
63
citations
Non-financial information: State of the art and research perspectives based on a bibliometric study
Comptabilité - Contrôle - Audit
·
2015
·
3 authors
·
Open access
94
citations
Accounting for business combinations: Do purchase price allocations matter?
Journal of Accounting and Public Policy
·
2015
·
3 authors
·
Open access
56
citations
The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests
Contemporary Accounting Research
·
2015
·
4 authors
·
Open access
119
citations
The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe
Journal of Business Finance & Accounting
·
2014
·
2 authors
169
citations
Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance
Journal of Business Finance & Accounting
·
2014
·
3 authors
·
Open access
124
citations