Preparing Financial Reporting Professionals for Virtual Asset Disclosure and Assurance: Stakeholder Readiness for Metaverse-Based Accounting Systems

The rapid emergence of virtual assets, blockchain-based transactions, and immersive digital economies presents major challenges to financial reporting processes (recognition, measurement, disclosure, and assurance). This study aims to investigate stakeholder readiness for digital financial reporting in the context of virtual assets, focusing on the human capital dimension, which was often overlooked in prior research. A mixed-methods design was employed to obtain comprehensive insights from both experts and students. Qualitative interviews with 16 academics and practitioners were conducted to capture expert perspectives on the inclusion of metaverse-related courses in accounting curricula. Furthermore, a survey of 438 accounting students was analyzed to examine the determinants of Digital Financial Reporting Readiness (DFRR) using the Stimulus–Organism–Response (S-O-R) framework. Experts highlighted opportunities for enhanced professional judgment but raised concerns about automation risks and institutional capacity. Quantitative results indicated that perceived importance and usefulness significantly increased student interest, which strongly predicted DFRR, while perceived difficulty reduced student interest. By interpreting the findings through the lens of Experiential Learning Theory (ELT), this study provides a process-oriented explanation of how cognitive evaluations translate into professional preparedness. This study contributes by conceptualizing DFRR as a human capital construct and offering a multi-stakeholder perspective by integrating student readiness with expert insights to inform the adoption of the metaverse in accounting education.