The aim of this chapter is to identify the key software review inputs that significantly affect review performance in practice. A case study research method is employed. Five companies are volunteers participating in the study. In-depth semi-structured interview approach is used for data collection. From the results, the typical issues for conducting software review include 1) selecting right reviewers to perform a defect detection task, 2) the limitation of time and resources for organizing and conducting software review, and 3) no standard and specific guideline to measure an effective review for different types of software artefacts (i.e., requirement, design, code, and test cases). Thus the result shows that the experience (i.e., knowledge and skills) of reviewers is the most significant input influencing software review performance.