O. V. Moshchenko
Financial University under the Government of the Russian Federation
Russian Federation

Oksana V. Moshchenko, CSc (Econ), Associate Professor, Associate Professor at the Department of Audit and Corporate Reporting, Faculty of Taxes, Audit and Business Analysis

49/2 Leningradskiy Ave., Moscow, 125167

A. Y. Usanov
Financial University under the Government of the Russian Federation
Russian Federation

Aleksandr Y. Usanov, CSc (Econ), Associate Professor, Associate Professor at the Department of Business Analytics, Faculty of Taxes, Accounting and Business Analysis

49/2 Leningradskiy Ave., Moscow, 125167

A. S. Babanskaya
Financial University under the Government of the Russian Federation
Russian Federation

Anastasia S. Babanskaya, CSc (Econ), Associate Professor, Associate Professor at the Department of Economic Security and Risk Management, Faculty of Economics and Business

49/2 Leningradskiy Ave., Moscow, 125167

M. Rohr
University of Valencia
Spain

Margarita Rohr

Avinguda Blasco Ibáñez, 13, Nivell 3, 46010 Valencia