Centro de Documentação da PJ
Analítico de Periódico
CD 341
Metaversa [Recurso eletrónico] : welcome to the ; new fraud marketplace / Nadia Smaili, Audrey de Rancourt-Raymond
Journal of Financial Crime, Vol. 31, n. 1 (2024), p. 188-200
Ficheiro de 165 KB em formato PDF.
REALIDADE VIRTUAL, MOEDA VIRTUAL, INTELIGÊNCIA ARTIFICIAL, PROTECÇÃO E SEGURANÇA DE DADOS, ESTUDO DE CASOS
Purpose – The purpose of this study is to examine the risks of the metaverse ecosystem. This study provides an overview of the metaverse and its evolution and discusses the various fraud risks it poses for organizations (including boards of directors, forensic accountants, auditors and accountants). Given the advantages of the metaverse and the growing interest it is attracting from organizations, this paper sheds light on the importance of mitigating its risks. Design/methodology/approach – Based on a systematic review of the literature on the metaverse and analysis of the fraud triangle, this study examines the different fraud risks it poses. More specifically, this study analyzes 21 articles on the metaverse published between 2021 and 2022 and attempts to answer the following research questions: What are the risks inherent in the metaverse? What are the fraud risks associated with it? What are the opportunities and pressures it brings? What is the rationalization underlying its use? This study conducts the analysis on two levels, that of the individual (user) and that of the organization. This paper summarizes the findings of publications on the metaverse in 2021 and 2022 to discover its various definitions and the opportunities and risks it represents. Findings – This paper offers an insightful discussion of the advantages and risks the metaverse can bring. Because this analysis shows that any organization could be vulnerable to metaverse risks, this study provides organizations with strategies to deter, detect and prevent fraud and reputational risks. Regulatory bodies, financial authorities, board of directors and fraud investigators should all consider these risks before investing in the metaverse. Originality/value – This paper adds new insights to the scarce research on the metaverse and cybersecurity by exploring the opportunities and risks it presents. It has several implications for organizations, boards of directors, management and regulatory authorities.
