The research aims to illuminate and raise questions about the future of accounting and auditing from the perspective of the most prominent technology, virtual reality technology, the Metaverse. A normative approach is considered an appropriate approach for future research. The research's contribution is that it is the first scientific study to identify a link between accounting, auditing, and the Metaverse, which no other research has done. As prominent results' of the research, the Metaverse represents a vertical rather than a horizontal development in accounting and auditing, where their objectives remain unchanged. Metaverse technologies will serve as auxiliary tools for them. Furthermore, Metaverse creates new digital assets that require accounting measurements to provide tools and disclosure methods that are accurate. In addition, the Metaverse has potential effects on planning the audit process and collecting evidence. Moreover, because it provides an interactive environment with enormous potential, the Metaverse can be used in education and accounting training.
|Subjects||Social Sciences, Interdisciplinary|
|Early Pub Date||March 17, 2022|
|Publication Date||June 30, 2022|
|Application Date||April 28, 2022|
|Acceptance Date||July 2, 2022|
|Published in Issue||Year 2022, Volume 2, Issue 1|