Factors Influencing Auditors' Acceptance Of The Practice Review System
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....
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Asian Academy of Management (AAM)
2007
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| Subjects: | |
| Online Access: | http://eprints.usm.my/35955/ http://eprints.usm.my/35955/1/AAMJ_12-2-4.pdf |
| _version_ | 1848877768926822400 |
|---|---|
| author | Ismail, Sarina Haron, Hasnah Ismail, Ishak Vinten, Gerald |
| author_facet | Ismail, Sarina Haron, Hasnah Ismail, Ishak Vinten, Gerald |
| author_sort | Ismail, Sarina |
| building | USM Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-15T17:20:42Z |
| format | Article |
| id | usm-35955 |
| institution | Universiti Sains Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T17:20:42Z |
| publishDate | 2007 |
| publisher | Asian Academy of Management (AAM) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | usm-359552017-08-04T08:41:16Z http://eprints.usm.my/35955/ Factors Influencing Auditors' Acceptance Of The Practice Review System Ismail, Sarina Haron, Hasnah Ismail, Ishak Vinten, Gerald HD28-70 Management. Industrial Management 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. Asian Academy of Management (AAM) 2007 Article PeerReviewed application/pdf en http://eprints.usm.my/35955/1/AAMJ_12-2-4.pdf Ismail, Sarina and Haron, Hasnah and Ismail, Ishak and Vinten, Gerald (2007) Factors Influencing Auditors' Acceptance Of The Practice Review System. Asian Academy of Management Journal (AAMJ), 12 (2). pp. 1-26. ISSN 1394-2603 http://web.usm.my/aamj/12.2.2007/AAMJ%2012-2-4.pdf |
| spellingShingle | HD28-70 Management. Industrial Management Ismail, Sarina Haron, Hasnah Ismail, Ishak Vinten, Gerald Factors Influencing Auditors' Acceptance Of The Practice Review System |
| title | Factors Influencing Auditors' Acceptance
Of The Practice Review System |
| title_full | Factors Influencing Auditors' Acceptance
Of The Practice Review System |
| title_fullStr | Factors Influencing Auditors' Acceptance
Of The Practice Review System |
| title_full_unstemmed | Factors Influencing Auditors' Acceptance
Of The Practice Review System |
| title_short | Factors Influencing Auditors' Acceptance
Of The Practice Review System |
| title_sort | factors influencing auditors' acceptance
of the practice review system |
| topic | HD28-70 Management. Industrial Management |
| url | http://eprints.usm.my/35955/ http://eprints.usm.my/35955/ http://eprints.usm.my/35955/1/AAMJ_12-2-4.pdf |