JEL Classification: M 41, L 20, R 40. DOI: https://doi.org/10.31521/modecon.V19(2020)-28 Slobodianyk Yulia, Doctor of Economics, Professor, Professor of the Audit Department, Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine ORCID ID: 0000-0002-5838-2342 e-mail: yslobodyanik@ukr.net Syrotenko Nataly, PhD (Economics), Associate Professor of the Department of Accounting and Auditing, Odessa National Economic University, Odessa, Ukraine ORCID ID:Read more