This research used a survey-based study on Iran’s academics, accountants, auditors and financial professionals. Professors were included because of their academic expertise in accounting, fraud and digital innovations, offering informed insights into the intersection of metaverse technologies and financial reporting. In addition, to enhance the quality of the research, an English-language questionnaire was prepared and distributed online to professors and experts outside the country. The findings from these international respondents were included alongside the domestic findings. The research timeframe was set for 2024. Data were collected through questionnaires. A total of 392 responses were received from within Iran, and 105 responses were received from abroad. The study is grounded in the Theory of Social Presence (TSP), which posits that enhanced virtual presence fosters more effective communication and collaboration factors relevant to fraud detection.

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