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September 10, 2025Accounting Analysis AuditingOpen Access

National accounting and auditing standards in the context of Russia’s economic security and sovereignty

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Analysis highlights the role of auditing standards in economic security, suggesting implications for sovereignty.

The introduction of international standards on auditing has significant implications for Russia's economic sovereignty.
Globalization challenges are affecting national economic systems, necessitating a review of auditing practices.
Maintaining a national system of accounting standards is prioritized for ensuring economic security.
Changes in auditing regulations showcase an imbalance between national interests and external influences.

S. A. Gorina (2025) studied this question.

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