N. V. Fadeikina
Novosibirsk State University of Economics and Management "NINH"
Russian Federation

Natalia V. Fadeikina – Doctor of Economics, Professor, Honored Scientist and Honored Economist of the Novosibirsk Region, Editor-in-Chief of the scientific journal Siberian Financial School, Professor of the Department of Public Finance,

Novosibirsk.

G. A. Fadeikin
Audit Firm Financial Expertise LLC
Russian Federation

Georgy A. Fadeikin – Candidate of Economic Sciences, Associate Professor, member of the Editorial Board of the scientific journal Siberian Financial School, financial consultant of the auditing firm,

Novosibirsk.

O. V. Glushakova
Siberian State Industrial University
Russian Federation

Olga V. Glushakova – Doctor of Economics, Professor of the Department of Economics, Accounting and Financial Markets,

Novokuznetsk.

SPIN code: 7376-5700

T. V. Pirogova
Financial University under the Government of the Russian Federation
Russian Federation

Tatiana V. Pirogova – PhD in Economics, Associate Professor, Associate Professor of the Department of Insurance and Social Economics, Faculty of Finance,

Moscow.