E. I. Larionova
Financial University under the Government of the Russian Federation
Russian Federation

Cand. Sci. (Econ.), Professor, Department of Accounting, Account Analysis and Audit

49, Leningradsky Prospekt, Moscow, 125993, Russia

T. I. Chinaeva
Financial University under the Government of the Russian Federation
Russian Federation

Cand. Sci. (Econ.), Associate Professor, Account Analysis and Audit

49, Leningradsky Prospekt, Moscow, 125993, Russia

E. P. Shpakovskaya
Financial University under the Government of the Russian Federation
Russian Federation

Cand. Sci. (Econ.), Associate Professor, Account Analysis and Audit

49, Leningradsky Prospekt, Moscow, 125993, Russia