Analysis of Metaverse and Cryptocurrency Crimes ın Forensic Accounting

Abstract

The purpose of this study is to collect data on crimes that encompass the technological and software aspects referred to as the "new generation," and to analyze case studies and legal incidents related to crimes committed within the scope of the metaverse and cryptocurrency. The starting point of the study is the analysis of court decisions related to metaverse and cryptocurrency crimes. Within the scope of the study, thousands of court decisions have been scanned using text mining techniques. The keywords "metaverse," "bitcoin," "digital currency," "cryptocurrency," and "digital money" have been included in the search algorithm for the word corpus. Although no court decision containing the word "metaverse" was found, 37 decisions were identified in which the other terms from the word corpus were mentioned. The oldest decision dates back to July 12, 2019, while the most recent decision is dated March 23, 2023. In addition to the decisions of first-instance courts, the decisions of appellate and higher judicial authorities have also been examined within the framework of text mining studies.