Olga Nikolayeva is an Associate Professor in Accounting, Analysis, and Auditing at Moscow State University and she holds a PhD in Economics. She is an Honoured Teacher of Moscow State University. Olga is Professor of Extension faculty of California State University, East Bay, USA. She is a Certified Russian Accountant, a member of the Institute of Professional Accountants; Fellow of International Association of Book-keepers (FIAB); Vice-President of the Institute of Financial Accountants (IFA, UK).

For more than 40 years Olga Nikolayeva has been developing and teaching accounting and auditing, analysis of business activities for students, teachers, accountants and auditors, financial managers. She has a wealth of experience in teaching within the framework of international programmes. Olga has over 70 publications on accounting, analysis, using mathematical methods and computers for economic researches, including textbooks on IFRS and management accounting and glossaries.