Technology Organization Environment in Predicting Auditor Intention to Study Metaverse Audit

Abstract

Currently, in the era of industry 4.0, the business world is experiencing rapid changes. This change is marked by various developments in the world of technology, including the phenomenon of the metaverse world. Many companies already have digital assets in the metaverse world, such as: land, property and also have deposits in cryptocurrency. This creates new challenges for accounting and auditing. It is urgent to be prepared by accountants and auditors regarding this metaverse world, which triggers us to conduct research. Our research is a quantitative study using a descriptive statistical approach. We examine the auditor's willingness to study the audit metaverse using the Technology Organization Environment Theory. Our research object are auditors who works in a public accounting firm both big four and non-big four audit. We use statistical data processing using SMART PLS software. The results of our study state that organization context and environment context have significant influence to auditors' intention to study metaverse audit. While technology context must be supported by moderating variable of firm size in order to significantly affect intention to study metaverse audit.