O. V. Rozhnova
Financial University
Russian Federation

O'lga V. Rozhnova — Dr. Sci. (Econ.), Professor, Professor of the Department of Audit and Corporate Aaccounting, Financial University.

Moscow.

T. V. Lesina
Kaluga branch of Russian Academy of national economy and public administration under the President of the Russian Federation
Russian Federation

Tat'yana V. Lesina — Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Department of Financial Management, Kaluga Branch of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation.

Kaluga.