Examining Factors Influencing Adoption of Metaverse Technology in Audit Processes: Evidence from Public Accounting Firms in Indonesia

Digital innovations have emerged as a result of rapid technological developments, which is metaverse that combines physical and virtual world.Everyone interacts with each other and some companies start to apply virtual work environments.This makes auditors have to develop their ability when conducting audits.The study was conducted to determine factors influencing auditor's intention to adopt metaverse technology.This study analyzed factors influencing adoption of metaverse technology in audit processes among 100 auditors from public accounting firms in Indonesia using questionnaire data.Quantitative causal methods and PLS-SEM analysis were applied.The results showed perceived usefulness and perceived ease of use positively affected auditors' intention to adopt metaverse technology.However, attitude toward using metaverse technology had no significant impact on adoption intention.The findings provide important insights on drivers of metaverse adoption in audit processes useful for practitioners and standard setters.