Currently, in the era of industry 4.0, the digital world is experiencing rapid changes. The rapid changes marked by various developments in the world of technology, include 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 metaverse audit using the technology acceptance model approach. Our research object is an auditor who works in a public accounting firm. We use statistical data processing using SMART PLS software. The results of our study state that perceived usefulness, perceived ease of use able each has a significant influence on auditors’ intention to adopt metaverse technology. Audit firm size is also able to moderate or strengthen the influence of perceived usefulness, perceived ease of use for auditors’ intention to adopt metaverse technology.

Link: Auditor Acceptance of Metaverse: Approach from Technology Acceptance Model