Maria A. Shtefan

Maria A. Shtefan is an Associate Professor and Department Head of the Department of Accounting, Analysis and Audit at the Faculty of Economics, Higher School of Economics (HSE University) campus in Nizhny Novgorod. She has been with HSE University since 2002 and serves as a Programme Scientific Supervisor for Finance and is a Member of the HSE Academic Council. Her administrative team includes deputies E. O. Suchkova, M. Gubochkina, and N. Chaprak, with A. Blyakhman serving as her supervisor.

Dr. Shtefan holds a Candidate of Sciences (PhD equivalent) in Accounting and Statistics from the Russian State Agricultural Distance-Learning University (2008) and completed her undergraduate degree at Lobachevsky State University of Nizhny Novgorod (2002). She was awarded the title of Associate Professor in 2016.

Her research focuses on critical areas of modern accounting and financial reporting, including Russian and international standards of accounting and financial reporting, Russian and international auditing standards, and the implementation of IFRS. She has published extensively on topics related to audit methodology, financial statement fraud detection, non-financial reporting, ESG factors, and the application of international accounting standards in Russian contexts.

Her scholarly contributions demonstrate a consistent focus on bridging theoretical accounting frameworks with practical applications in the Russian business environment, particularly examining how international standards can be effectively implemented within domestic contexts. Her work often addresses specific challenges faced by Russian companies in areas such as railway transport accounting, financial statement preparation, and audit practices.

• Best Teacher Award (2021-2022, 2017-2019)
• Young Faculty Support Programme - Category 'Future Professoriate' (2010-2011)
• Member of the Editorial Council of 'International Accounting' journal (2014)
• Participant at International Journal of Arts & Sciences (IJAS) conference in London (2013)

Dr. Shtefan actively supervises doctoral candidates, including Y. Zotova (researching ESG factors' impact on economic efficiency) and M. Goryacheva (studying materiality of financial and non-financial reporting information). She teaches multiple courses including Economic-management thinking, Fundamentals of External and Internal Audit, and International Financial Reporting Standards across Bachelor's and Master's programs. Her teaching spans various academic years, demonstrating her commitment to developing accounting and finance professionals with strong theoretical knowledge and practical skills.