THE IMPACT OF CYBER FORENSIC ACCOUNTING ON QUALITY OF METAVERSE INTEGRATED REPORTING QUALITY IN METAVERSE LOCAL GOVERNMENT

Abstract

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.