T. M. Rogulenko
State University of Management; Friendship University of Russia; Gubkin Russian State University of Oil and Gas
Russian Federation

Tatiana M. Rogulenko —  Dr. Sci. (Econ.), Prof., Prof. of the Department of Accounting, Audit and Taxation; Professor of the Department of Compliance and Controlling; Prof. of the Department of Financial Management

Moscow

A. V. Bodyako
Financial University; Friendship University of Russia
Russian Federation

Anna V. Bodyako —  Dr. Sci (Econ.), Assoc. Prof., Assoc. Prof., Department of Accounting, Analysis and Audit; Professor, Department of Compliance and Controlling

Moscow

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

Svetlana V. Ponomareva —  Dr. Sci. (Econ.), Prof., Department of audit and internal control

St. Petersburg

P. A. Pashkov
Moscow State University of the Government of Moscow
Russian Federation

Pavel A. Pashkov —  graduate student

Moscow