The impact of cyber forensic accounting on quality of metaverse integrated reporting quality in metaverse local government
The main aim of this study is to delve into the impact of cyber forensic accounting on the quality of metaverse integrated reporting in metaverse local government.The suggested model was empirically validated using SmartPLS 4.1.0.2 software and structural equation modelling.Statistical data obtained from surveys conducted among accountants working in public sector organizations (PSOs).The conducted result analyses revealed strong and statistically significant associations between the hypothesized constructs in terms of the size of their effects.Specifically, within the realm of cyber forensic accounting, the quality of metaverse integrated reporting was influenced the most by digitally designed forensic procedures and zero trust governance, as indicated by the highest path coefficient.In contrast, cyber anti-fraud policies showed the lowest path coefficient.In addition, the enhanced insights offered in this work not only provide a strong basis for future investigations, but also have the potential to help policymakers and practitioners identify and take advantage of opportunities to enhance and broaden the quality of metaverse integrated reporting.
Publication Details
- Journal
- Journal of Science and Technology - HaUI
- Published
- 2024-11-28
- DOI
- https://doi.org/10.57001/huih5804.2024.341
- Citations
- 1
- Primary Topic
- Diverse Topics in Contemporary Research
- Type
- article
- Field-Weighted Citation Impact
- 4.29
Funders
- Đại học Kinh tế Thành phố Hồ Chí Minh