Field of work
Dr. Carmen Olsen’s research focuses on accounting, auditing and sustainability.
She has published articles on accounting, auditing, and sustainability in the Journal of International Accounting Research and the Journal of Accounting Literature. She has authored a book with Springer, served as editor for a Routledge publication, and contributed book chapters for both the French publisher ESKA and Springer. In addition, she has written a Norwegian book published by Gyldendal.
She has received several research grants, including one from the Norwegian Institute of Public Accountants in 2011. As a French-Norwegian scholar, she has actively promoted international academic collaboration, particularly between Norway and France.
She has previously served as the course coordinator for the bachelor's specialization program for Certified Public Accountants and currently leads the research group Sustainability and Green Innovation (SGI) at Western Norway University of Applied Sciences (HVL).
Research Areas
- Accounting, auditing and sustainability.
Academic Background
- Master's degree in Accounting and Auditing (MRR, 2010) from NHH
- PhD in Auditing (2015) from NHH
Before completing her PhD, she worked as an auditor and consultant in Norway.
Teaching Experience
Former course leader:
- Auditing (MRR course) at NHH
- MOØ235 / MSB109: Auditing, Accounting, and Business Management (HVL)
Current course leader:
- ØBR116 bachelor course: Accounting Systems with insights into sustainability reporting
- BSRS 941 PhD course: Accounting for Sustainability
- FØS8402 EVU Course: Sustainability Reporting
Supervision Experience
- Bachelor theses: Within accounting
- Master's theses: Within auditing, accounting, and sustainability reporting
- PhD supervision: Within auditing
Publications
-
Artificial Intelligence in Sustainability Accounting and Assurance
-
Integrering av bærekraft i økonomiutdanning
-
Regnskapsføring og bærekraftsrapportering - En bro mellom profitt og planet
-
What do sustainability reports tell us about the value creation of digital platform markets?
-
Regnskapsføring og bærekraftsrapportering (kompendium) - Bygg bro mellom profitt og planeten
-
Auditing during COVID-19: Evidence from Ghana and Norway
-
What is Theory in Qualitative Research?
-
Application of Selected International Standards on Auditing in Different Institutional and Economic Environments
-
Towards green auditors in sustainability assurance engagements
-
Toward a Digital Sustainability Reporting Framework in Organizations in the Industry 5.0 Era: An Accounting Perspective
-
Toward a Digital Sustainability Reporting Framework in Organizations in Industry 5.0: An Accounting Perspective
-
Data Visualization, Know Your Customer (KYC) Principle and Professional Skepticism (PS) in Accounting and Auditing Education
-
An overview of key sustainability theories, regulations and S ERP for business education, business research and digital business practitioners
-
Bærekraftrapportering generelt og i SMB
-
Auditing under COVID-19 and and getting back-to-normal: Evidence from Ghana and Norway
-
An overview of key sustainability theories, regulations and S ERP for business education, business research and digital business practitioners
-
Kick off webinar on Sustainability
-
A Brief Review on Blockchain Integrated Enterprise Resource Planning (ERP) in Accounting: What, Why and How
-
Digitalisering og skepsis hos revisor
-
Digital profesjonell skepsis: Hvordan sikres påliteligheten til digitale revisjonsbevis generert av Big Data og Big Data Analytics i dag og i fremtiden?
-
Robotic Process Automation (RPA): Gjennomføringen av et robotiseringsprosjekt
-
Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism
-
A Study of Professional Skepticism
-
The Challenge of Being Professionally Skeptical
-
More Skeptical Judgments and Choices with Female Auditors than with Male Auditors.
-
Situational Professional Skepticism and Non-Diagnostic Interpersonal Affect: Experimental Evidence
-
Empirical Evidence on Personality and Gender Differences in Auditors
-
THE EFFECTS OF SITUATIONAL PROFESSIONAL SKEPTICISM AND NON -DIAGNOSTIC INTERPERSONAL AFFECT ON AUDITORS’ SKEPTICAL JUDGMENTS
-
Auditors’ Personality Differs from the Normative Population: Empirical Evidence from Norway
-
Hva er profesjonell skepsis?
-
Hva karakteriserer revisorene?
-
Knuser myten om den tørre revisoren
-
Is auditors’ personality different from the norm?
-
Situational Professional Skepticism and Irrelevant Interpersonal Affect on Auditors' Skeptical Judgment: Experimental Evidence
-
Situational Professional Skepticism and Irrelevant Interpersonal Affect
-
Professional Scepticism and ISA 540
-
Affect and ISA 540