Anne is an Associate Professor of Accounting at the ESSEC Business School. She received her Ph.D. at HEC School of management in May 2003 and taught at the HEC, ESCP-EAP and EDHEC business schools before joining ESSEC Business School in 2002. Anne’s research primarily focuses on investigating financial information and capital markets, with a special emphasize on intangibles (and R&D) and IFRS transition. She has published articles in the following journals, European Accounting Review;Accounting, Auditing and Accountability Journal;Journal of Accounting and Public Policy; Accounting in Europe; Review of Accounting and Finance; and Comptabilité-Contrôle-Audit.
Andrei is an Assistant Professor in the Accounting and Management Control department at ESSEC Business School. Before joining ESSEC, he taught financial accounting in Romania (ASE Bucarest), Switzerland (HEC Geneva), and Canada (HEC Montreal). Andrei holds a Ph.D. in international accounting from the University of Geneva and he has been a European Accounting Association doctoral colloquium fellow in 2005 (Dublin, Ireland). His main research interests are institutional settings and financial reporting quality. Andrei won the Best Paper Award IAAER in 2010 (with B. Raffournier). He has published several articles in refereed academic journals such as The International Journal of Accounting, International Journal of Accounting, Auditing and Performance Evaluation, International Journal of Corporate Governance and Revue Francaise de Gouvernance d’Entreprise.
Charles Cho holds a Bachelor of Science in Accounting, a Master of Science in Accounting, and a PhD in Business Administration (Accounting Track) from the University of Central Florida. He is also a Certified Public Accountant (CPA) and a Certified General Accountant (CGA), and worked for KPMG LLP and other public accounting firms for several years in auditing and taxation. His research interests are Social and Environmental Accounting; Corporate Social Responsibility; and Accounting and the Public Interest. Dr. Cho has published articles in refereed academic journals such as Accounting, Auditing and Accountability Journal, Advances in Environmental Accounting and Management, Accounting, Organizations and Society, Critical Perspectives on Accounting, the European Accounting Review, the International Journal of Accounting Information Systems, Gestion - Revue Internationale de Gestion, the Journal of Business Ethics, and Social and Environmental Accountability Journal.
Associate Professor,PhD, Université Montpellier II, French M.S. in Accounting and Management Control, Université Paris Dauphine. Chrystelle Richard teaches Financial Accounting and Auditing in the MBA, executive and Ph.D programs. She is in charge of the Accounting and Auditing concentration in the PhD program. Her research interests focus on financial accounting, auditing and assurance services. She has published articles on the topic of the quality of audit and financial reporting in various journals: Auditing: A Journal of Practice and Theory, European Accounting Review, Accounting in Europe, Comptabilité Contrôle Audit, Revue Française de Gestion. She has participated in several books (Petit bréviaire des idées recues en management, Les Grands Auteurs en Comptabilité, Faire de la recherche en comptabilité financière). Chrystelle Richard has been a visiting scholar at the London School of Economics and Political Science (2000-2001).
Daphne Lui is based in Singapore where she teaches fundamental accounting courses in the Masters in Management, Advanced Masters in Strategy Management of International Business, and Advanced Masters in Logistics and Supply Chain Management programs. She also teaches financial statement analysis on the Cergy campus. Her research focuses on the role of financial analysts in the capital markets, the quality of financial reporting, and more recenlty pension issues. Prior to joining ESSEC, Daphne was an Assistant Professor at Lancaster University (UK) and taught part-time at London School of Economics and London Business School. She also has significant work experience in capital markets and management consulting in Asia.
Luc Paugam teaches Financial Accounting and Reporting in the MSc program. His research interests focus on financial reporting (recognition, valuation and disclosures) of intangible assets (goodwill, brands), business combinations and audit. His research encompasses non-additive valuation, the role played by financial reporting for M&A transactions 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.