Associate Professor

Cardamine Carmen Estrella Olsen

HVL Business School
Cardamine Carmen Estrella Olsen
Tel: +47 55 58 70 48
Email: Send email
Bergen
KRONSTAD, F217
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Field of work

Dr. Carmen Olsen's teaching and research interest are in the areas of

  • Auditing
  • Accounting
  • Digitalization 
  • Sustainability reporting and assurance

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Courses taught

ØBR116 Organizing Accounting, ERP-systems and Sustainability

MOØ235 / MSB109 Auditing, accounting and business

Research areas
  • Auditing
  • Accounting
  • Digitalization 
  • Sustainability reporting and assurance
Research groups

Head of research Group Sustainability and Green Innovation (SGI) at  HVL: https://www.hvl.no/en/research/group/sustainability-research-group/

Accounting and Auding Group at UiA: https://www.uia.no/forskning/handelshoeyskolen/accounting-and-auditing

Publications

  • The value creation of digital platform markets and sustainability reporting

    Olsen, Carmen (2025)
    Routledge 2025

  • Regnskap og bærekraft (kompendium)

    Olsen, Carmen (2024)
    Gyldendal Norsk Forlag A/S. Isbn: 9788205608542

  • Neuropsychological Abilities in Accounting Students.

    Olsen, Carmen (2024)
    WEI International Academic Conference Proceedings 2024

  • Auditing during COVID-19: Evidence from Ghana and Norway

    Stuart, Iris Caroline, Olsen, Carmen, Abeifaa der, Basil (2024)
    Journal of International Accounting Research 2024 ;Volum 23.(1) s. 199-221

  • What is Theory in Qualitative Research?

    Olsen, Carmen, Quddus, Abdul (2023)

  • Application of Selected International Standards on Auditing in Different Institutional and Economic Environments

    Olsen, Carmen, Stuart, Iris Caroline, Abeifaa der, Basil (2022)
    Universitetet i Agder.

  • Towards green auditors in sustainability assurance engagements

    Olsen, Carmen (2022)
    Editions ESKA. s. 121-130

  • Toward a Digital Sustainability Reporting Framework in Organizations in the Industry 5.0 Era: An Accounting Perspective

    Olsen, Carmen (2022)
    Lecture Notes in Networks and Systems 2022 ;Volum 557. s. 463-473

  • Toward a Digital Sustainability Reporting Framework in Organizations in Industry 5.0: An Accounting Perspective

    Olsen, Carmen (2022)

  • Data Visualization, Know Your Customer (KYC) Principle and Professional Skepticism (PS) in Accounting and Auditing Education

    Olsen, Carmen (2022)
    WEI International Academic Conference Proceedings 2022 s. 39-49

  • Comment les auditeurs vont faire avec la green philosophy et les nouvelles réglementations de durabilité?

    Olsen, Carmen (2022)

  • An overview of key sustainability theories, regulations and S ERP for business education, business research and digital business practitioners

    Olsen, Carmen (2022)
    Lecture Notes in Networks and Systems 2022 ;Volum 423. s. 584-592

  • Bærekraftrapportering generelt og i SMB

    Bjørk, Ane, Anthonypillai, Subeedshan, Bjørk, Ida, Leirstein, Annveig, Olsen, Carmen (2021)

  • Auditing under COVID-19 and and getting back-to-normal: Evidence from Ghana and Norway

    Stuart, Iris, Olsen, Carmen, Abeifaa der, Basil (2021)

  • An overview of key sustainability theories, regulations and S ERP for business education, business research and digital business practitioners

    Olsen, Carmen (2021)

  • Kick off webinar on Sustainability

    Olsen, Carmen, Baret, Pierre (2021)

  • A Brief Review on Blockchain Integrated Enterprise Resource Planning (ERP) in Accounting: What, Why and How

    Olsen, Carmen (2019)
    International Conference on Enterprise Systems, Accounting and Logistics (ICESAL). s. 1-10

  • Digitalisering og skepsis hos revisor

    Olsen, Carmen, Gaudernack, Jonas (2019)
    Magma forskning og viten 2019

  • Digital profesjonell skepsis: Hvordan sikres påliteligheten til digitale revisjonsbevis generert av Big Data og Big Data Analytics i dag og i fremtiden?

    Olsen, Carmen, Kjøde, Lars Atle (2019)

  • Robotic Process Automation (RPA): Gjennomføringen av et robotiseringsprosjekt

    Olsen, Carmen, Velo, Morten, Kjærland, Jan Ove (2018)
    Revisjon og Regnskap 2018

  • Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism

    Olsen, Carmen, Gold, Anna (2018)
    Journal of Accounting Literature 2018

  • A Study of Professional Skepticism

    Olsen, Carmen (2017)
    Springer. Isbn: 978-3-319-49896-6

  • The Challenge of Being Professionally Skeptical

    Olsen, Carmen (2015)
    NHH. Isbn: 978-82-405-0316-1

  • More Skeptical Judgments and Choices with Female Auditors than with Male Auditors.

    Olsen, Carmen (2015)

  • Situational Professional Skepticism and Non-Diagnostic Interpersonal Affect: Experimental Evidence

    Olsen, Carmen (2014)

  • Empirical Evidence on Personality and Gender Differences in Auditors

    Olsen, Carmen (2014)

  • THE EFFECTS OF SITUATIONAL PROFESSIONAL SKEPTICISM AND NON -DIAGNOSTIC INTERPERSONAL AFFECT ON AUDITORS’ SKEPTICAL JUDGMENTS

    Olsen, Carmen, Stuart, Iris (2014)

  • Auditors’ Personality Differs from the Normative Population: Empirical Evidence from Norway

    Olsen, Carmen (2014)

  • Hva er profesjonell skepsis?

    Olsen, Carmen (2014)
    Revisjon og Regnskap 2014 s. 32-37

  • Hva karakteriserer revisorene?

    Olsen, Carmen, Folkestad, Sigrid (2014)

  • Knuser myten om den tørre revisoren

    Olsen, Carmen, Folkestad, Sigrid (2014)

  • Tverrfaglig Studie om Revisors Skjønn

    Nagothu, Shreya, Olsen, Carmen (2013)

  • Is auditors’ personality different from the norm?

    Olsen, Carmen (2013)

  • Situational Professional Skepticism and Irrelevant Interpersonal Affect on Auditors' Skeptical Judgment: Experimental Evidence

    Olsen, Carmen (2013)

  • Situational Professional Skepticism and Irrelevant Interpersonal Affect

    Olsen, Carmen (2013)

  • Professional Scepticism and ISA 540

    Olsen, Cardamine Carmen (2012)

  • Affect and ISA 540

    Olsen, Cardamine Carmen (2012)