Associate Professor

Cardamine Carmen Estrella Olsen

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
Courses taught
  • BØA117, Financial Accounting and analysis, Spring 2026
  • FØS8402, Sustainability reporting with VSME, Spring 2026
  • ØBR112, Tax Law 2, Spring 2026
  • ØBR116, Accounting Systems with Insights into Sustainability Reporting, Fall 2025
  • ØMF190, Bachelor Thesis - Business Administration, Spring 2026

Publications

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