A. V. Bodyako
Financial University
Russian Federation

Anna V. Bodyako, Dr. Sci. (Econ.), Assoc. Prof. at the Audit and Corporate Reporting Department

Moscow

T. M. Rogulenko
State University of Management
Russian Federation

Tatyana M. Rogulenko, Dr. Sci. (Econ.), Prof. at the Accounting, Auditing and Taxation Department

Moscow

S. V. Ponomareva
St. Petersburg State University of Economics
Russian Federation

Svetlana V. Ponomareva, Dr. Sci. (Econ.), Assoc. Prof. at the Audit and Internal Control Department

St. Petersburg

M. V. Krayushkina
A.S. Griboyedov Moscow University
Russian Federation

Marina V. Krayushkina, Cand. Sci. (Econ.), Assoc. Prof. at the Management and Personnel Management Department

Moscow