This Research was carried out to identify the factors that influence auditor’s acceptance of the Practice Review System. Using a theoretical model based on the Decomposed Theory of Planned Behavior, this study aims to identify the factors influencing acceptance of the Practice Review System. This research serves to test the applicability of the Decomposed TPB in predicting auditors’ behavioral intention to accept the Practice Review System. Questionnaire survey was used in this research. Systematic Random Sampling as adopted with 1000 sets of questionnaire distributed and 123 completed questionnaires returned for analysis. The result indicated that the proposed model explained 79.4% of the variance in the intention to accept the practice review system. The result from this study highlight that salient beliefs including perceived usefulness and rule observance behavior are highly relevant in assessing attitude toward acceptance of the Practice Review System, while attitude is strongly associated with intention. Normative beliefs are also strongly associated with intention. Other factors influencing acceptance of Practice Review System include Perceived Financial Cost and Facilitating Resources Conditions. The implications of the study are beneficial for practitioners in identifying the factors influencing auditors’ acceptance of the practice review system. Hence this would enable them to better develop implementation strategies for acceptance of the Practice Review System.

Research Team :
•  Assoc Prof Hasnah Haron
•  Sarina Ismail

Institute :
USM