{"id":"https://openalex.org/W4405946826","doi":"https://doi.org/10.1145/3691422.3691485","title":"Adoption of Metaverse in Auditing: Auditors\u2019 Perspective","display_name":"Adoption of Metaverse in Auditing: Auditors\u2019 Perspective","publication_year":2024,"publication_date":"2024-07-19","ids":{"openalex":"https://openalex.org/W4405946826","doi":"https://doi.org/10.1145/3691422.3691485"},"language":"en","primary_location":{"id":"doi:10.1145/3691422.3691485","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3691422.3691485","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 2024 15th International Conference on E-business, Management and Economics","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5115724809","display_name":"Jarvin Jarvin","orcid":null},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Jarvin Jarvin","raw_affiliation_strings":["Bina Nusantara University, Jakarta, Indonesia"],"raw_orcid":"https://orcid.org/0009-0005-0907-0405","affiliations":[{"raw_affiliation_string":"Bina Nusantara University, Jakarta, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5060136320","display_name":"Cadelina Cassandra","orcid":"https://orcid.org/0000-0002-2673-6142"},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Cadelina Cassandra","raw_affiliation_strings":["Bina Nusantara University, Jakarta, Indonesia"],"raw_orcid":"https://orcid.org/0000-0002-2673-6142","affiliations":[{"raw_affiliation_string":"Bina Nusantara University, Jakarta, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5039790469","display_name":"Kevin Deniswara","orcid":"https://orcid.org/0000-0003-3781-9610"},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kevin Deniswara","raw_affiliation_strings":["Bina Nusantara University, Jakarta, Indonesia"],"raw_orcid":"https://orcid.org/0000-0003-3781-9610","affiliations":[{"raw_affiliation_string":"Bina Nusantara University, Jakarta, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I166073570"],"apc_list":null,"apc_paid":null,"fwci":0.889,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.87808874,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":null,"issue":null,"first_page":"67","last_page":"74"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.993399977684021,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.993399977684021,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10648","display_name":"Virtual Reality Applications and Impacts","score":0.9549999833106995,"subfield":{"id":"https://openalex.org/subfields/1709","display_name":"Human-Computer Interaction"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T14260","display_name":"Impact of AI and Big Data on Business and Society","score":0.9531999826431274,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.7958323359489441},{"id":"https://openalex.org/keywords/perspective","display_name":"Perspective (graphical)","score":0.7042322158813477},{"id":"https://openalex.org/keywords/metaverse","display_name":"Metaverse","score":0.5332234501838684},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.4902630150318146},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.3576884865760803},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.22855275869369507},{"id":"https://openalex.org/keywords/human\u2013computer-interaction","display_name":"Human\u2013computer interaction","score":0.22677862644195557},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.10607048869132996}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7958323359489441},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.7042322158813477},{"id":"https://openalex.org/C53332860","wikidata":"https://www.wikidata.org/wiki/Q2632041","display_name":"Metaverse","level":3,"score":0.5332234501838684},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4902630150318146},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3576884865760803},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.22855275869369507},{"id":"https://openalex.org/C107457646","wikidata":"https://www.wikidata.org/wiki/Q207434","display_name":"Human\u2013computer interaction","level":1,"score":0.22677862644195557},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.10607048869132996},{"id":"https://openalex.org/C194969405","wikidata":"https://www.wikidata.org/wiki/Q170519","display_name":"Virtual reality","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3691422.3691485","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3691422.3691485","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 2024 15th International Conference on E-business, Management and Economics","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Gender equality","id":"https://metadata.un.org/sdg/5","score":0.4000000059604645}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":44,"referenced_works":["https://openalex.org/W3032363","https://openalex.org/W108860819","https://openalex.org/W1560399420","https://openalex.org/W1974108202","https://openalex.org/W1976893898","https://openalex.org/W1985870920","https://openalex.org/W1993214795","https://openalex.org/W1996300973","https://openalex.org/W1999414125","https://openalex.org/W2009780847","https://openalex.org/W2027549543","https://openalex.org/W2030304935","https://openalex.org/W2033943395","https://openalex.org/W2041318031","https://openalex.org/W2046669440","https://openalex.org/W2060042435","https://openalex.org/W2083054124","https://openalex.org/W2088504266","https://openalex.org/W2118338381","https://openalex.org/W2131095207","https://openalex.org/W2152226178","https://openalex.org/W2159112121","https://openalex.org/W2346393127","https://openalex.org/W2595629513","https://openalex.org/W2595871304","https://openalex.org/W2735925384","https://openalex.org/W2890033133","https://openalex.org/W2891004579","https://openalex.org/W2916191333","https://openalex.org/W2946575422","https://openalex.org/W2962181559","https://openalex.org/W2967516904","https://openalex.org/W2992654002","https://openalex.org/W3130750026","https://openalex.org/W3206370205","https://openalex.org/W4212880841","https://openalex.org/W4221092666","https://openalex.org/W4232685510","https://openalex.org/W4253668592","https://openalex.org/W4281772079","https://openalex.org/W4285495949","https://openalex.org/W4295123432","https://openalex.org/W4313503116","https://openalex.org/W6884523483"],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W2899084033","https://openalex.org/W2748952813","https://openalex.org/W2166821106","https://openalex.org/W4312864667","https://openalex.org/W2616814274","https://openalex.org/W4376853950","https://openalex.org/W4366210097","https://openalex.org/W4366734514","https://openalex.org/W4237056396"],"abstract_inverted_index":{"The":[0,43,58],"purpose":[1],"of":[2,47,60,69,71,84,107],"this":[3],"research":[4,129],"is":[5,77,95],"to":[6,16,115],"look":[7],"at":[8],"what":[9],"elements":[10],"affect":[11],"the":[12,18,22,28,48,61,67,82,100,111,117,121,126],"auditors\u2019":[13],"behavioral":[14],"intention":[15],"utilize":[17,116],"metaverse":[19,118,138],"investigate.":[20],"Integrating":[21],"Innovation":[23],"Diffusion":[24],"Theory":[25],"(IDT)":[26],"with":[27],"extended":[29,122,134],"Technology":[30],"Acceptance":[31],"Model":[32],"(TAM).":[33],"144":[34],"Indonesian":[35],"Auditors":[36],"provided":[37],"data":[38],"for":[39,137],"suggested":[40],"model's":[41],"testing.":[42],"results":[44],"show":[45],"that":[46,55],"10":[49],"hypotheses":[50],"developed,":[51],"there":[52,76],"are":[53,73],"4":[54],"were":[56],"rejected.":[57],"effects":[59],"Compatibility,":[62,86],"and":[63,87,151],"Relative":[64,88],"Advantage":[65,89],"on":[66,90,110,125],"Perceived":[68,91],"Ease":[70],"Use":[72],"significant.":[74],"Furthermore,":[75],"a":[78],"significant":[79],"impact":[80,112],"from":[81],"effectiveness":[83],"Observability,":[85],"Usefulness.":[92],"This":[93],"result":[94],"also":[96],"well":[97],"supported":[98],"by":[99],"empirical":[101],"evidence.":[102],"In":[103],"conclusion,":[104],"clear":[105],"descriptions":[106],"auditor's":[108],"perspective":[109],"their":[113],"desire":[114],"found":[119],"in":[120,148],"TAM":[123,135],"viewpoints":[124],"IDT.":[127],"Further":[128],"should":[130],"be":[131],"suggest":[132],"an":[133],"model":[136],"acceptance,":[139],"which":[140],"can":[141],"assist":[142],"those":[143],"who":[144],"make":[145],"organizational":[146],"decisions":[147],"planning,":[149],"evaluating,":[150],"implementing":[152],"metaverse.":[153]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-06-26T08:34:08.712188","created_date":"2025-10-10T00:00:00"}
