This research was carried out to identify the factors that influence auditors' 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. Questionnaire survey was used in research. Systematic random
sampling was adopted with 1,000 sets of questionnaire distributed and 123 completed
questionnaire returned for analysis. The results indicated that the proposed model
explained 64.6% of the variance in intention to accept the Practice Review System. The
results from this study highlight that salient beliefs including perceived usefulness and
rule observation behavior are highly relevant in assessing attitude towards acceptance of
Practice Review System, while attitude is strongly associated with intention. The
implications of this 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
