Field of work
Dr. Carmen Olsen focuses her research on practical and global challenges within accounting and auditing.
Her work has aimed to enhance the understanding of auditor challenges (e.g., Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism - ScienceDirect 2018), sustainability reporting theory (e.g., An Overview of Key Sustainability Theories, Regulations, and S ERP for Business Education, Business Research, and Digital Business Practitioners | SpringerLink 2022), and auditors' responsibilities in sustainability assurance (e.g., Toward Green Auditors in Sustainability Assurance - ESKA 2022).
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 at Western Norway University of Applied Sciences (HVL).
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.
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.
Research Areas
- Auditing and accounting
- Sustainability reporting and auditors' assurance of such reports
Teaching Experience
Former course leader:
- Auditing (MRR course) at NHH
- MOØ235 / MSB109: Auditing, Accounting, and Business Management (HVL)
Current course leader:
- ØBR116: Accounting Systems with insights into sustainability reporting
- BSRS: Accounting for Sustainability
Supervision Experience
- Bachelor theses: Within accounting
- Master's theses: Within auditing, accounting, and sustainability reporting
- PhD supervision: Within auditing
Publications
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The value creation of digital platform markets and sustainability reporting
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What do sustainability reports tell us about the value creation of digital platform markets?
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Regnskapsføring og bærekraftsrapportering (kompendium) - Bygg bro mellom profitt og planeten
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Neuropsychological Abilities in Accounting Students.
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Auditing during COVID-19: Evidence from Ghana and Norway