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The article examines the prospects for the use of modern digital technologies, such as blockchain, in accounting, auditing and taxation. Also, the practice of applying digital technologies by Russian tax authorities analysed in the article as a possible basis for the introduction of blockchain in tax administration.

The paper is devoted to the gender politics of the auditing companies in Russia. The main hypothesis of the research suggests that, with the predominance of female labor, the gender structure of the governing bodies reveals the presence of a “glass ceiling” indicating the possibility of gender imbalance not in favor of women. At the same time, high rates of female presence in governing bodies reduce attention to gender imbalance. The research methodology provides for a sample survey and structural statistical analysis of the gender composition of auditors, assessment of the gender profile of the profession. The correlation and regression analysis of factors proves that the gender composition in the auditing environment is determined primarily by the influence of external factors. An assessment of salaries is carried out according to the positions in the regional context and then compared with its average value in the industry. The hypothesis of the existence of gender imbalance in Russian auditing is approved. The analysis of open sources showed the results that companies do not require modern methods and practices that serve to reduce gender imbalances. To solve the “glass ceiling” problem, it is necessary to expand the list of disclosed gender information in company reporting and initiate a broad scientific discussion.

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It is known that the financial statements are the subject of falsification. Risk assessment of possible falsification is a complex and urgent problem, which concerns a large number of scientific studies that use in modeling a variety of information contained in the financial statements. This paper presents the results of a study of the Russian companies financial reports falsifications. As a special object of a study are chosen commercial banks, whose licenses were revoked by the Bank of Russia in 2013-2016 year. The study is based on the hypothesis that formalized "red flags" are required to determine the risk of fraud by various characteristics of the company's activities. The presence of significant evidence obtained earlier, prompted to choose a composition of the Board of Directors as area of research for highlighting "red flags". Paper examines the connection between the risk of distortion of the financial statements and the company's Board of Directors. Based on empirical analysis of groups of banks implicated in the falsification of financial statements, this study discusses the characteristics of the Board of Directors that can be identified as important to assess the possible risk of fraud.