[1] Bournemouth Univ, Dept Accounting Econ & Finance, Bournemouth, Dorset, England
[2] Istanbul Gelisim Univ, Fac Econ Adm & Social Sci, Istanbul, Turkey
[3] South Ural State Univ, Dept Financial Technol, Chelyabinsk, Russia
[4] South Ural State Univ, Dept Accounting Anal & Audit, Sch Econ & Management, 76 Lenin Ave, Chelyabinsk 454080, Russia