Carmen Olsen

Western Norway University of Applied Sciences

Inndalsveien 1,

Bergen, 5063

Norway

NHH Norwegian School of Economics - Department of Accounting, Auditing and Law

Associate Professor II

Helleveien 30

N-5045 Bergen

Norway

  • Western Norway University of Applied Sciences

  • NHH Norwegian School of Economics - Department of Accounting, Auditing and Law

SCHOLARLY PAPERS

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Scholarly Papers (3)

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1.

Auditing during COVID-19: Evidence from Ghana and Norway

AAA Journal of international accounting research
Posted: 24 Mar 2024
Iris C Stuart, Carmen Olsen, Carmen Olsen and Basil Abeifaa Der
Independent, NHH Norwegian School of Economics - Department of Accounting, Auditing and LawWestern Norway University of Applied Sciences and Independent

Abstract:

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COVID-19; digital audit evidence; electronic-auditing; quality control; audit fees; remote auditing; adaptive governance; shared service centers (SSCs). I

2.

Future Research Directions at the Intersection Between Cognitive Neuroscience Research and Auditors’ Professional Skepticism

Journal of Accounting Literature, Forthcoming
Posted: 04 Dec 2015 Last Revised: 09 Mar 2018
Carmen Olsen, Carmen Olsen and Anna Gold
NHH Norwegian School of Economics - Department of Accounting, Auditing and LawWestern Norway University of Applied Sciences and Vrije Universiteit Amsterdam

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3.

What Personality Traits Make Auditors Professionally Skeptical? Opportunities for Future Research on Trait Professional Skepticism

Posted: 16 Jun 2015 Last Revised: 02 Dec 2017
Carmen Olsen, Carmen Olsen, Erlend Brevik, Astri Lundervold and Iris Stuart
NHH Norwegian School of Economics - Department of Accounting, Auditing and LawWestern Norway University of Applied Sciences, University of Bergen, University of Bergen and California State University, Fullerton

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Hurtt Professional Skepticism Scale; Questioning mind; NEO Personality Inventory-Revised (NEO PI-R); Trait professional skepticism; Trust