In recent years, with the advancement of virtual reality (VR) technology, research in related fields has gradually increased. As personal head-mounted display devices become more prevalent in the market, this study explores the phenomenon of integrating VR technology with online shopping from the consumer's perspective. The study focuses on consumers' acceptance of VR technology in online shopping and analyzes the types of virtual environments most likely to stimulate consumer purchase intention. Based on the SOR (Stimulus-Organism-Response) and TAM (Technology Acceptance Model) theories, a TAM-SOR integrated model was constructed. Taking into account influencing factors in the current online shopping environment, the model was built and tested using SPSS and AMOS to validate the hypotheses. Structural equation modeling and mediation effect analyses on the collected samples indicate that external stimulus variables in a VR shopping environment—such as flow experience, spatial presence, and entertainment—have a significant positive impact on purchase intention. Additionally, perceived ease of use and perceived usefulness serve as chain mediators, enabling external stimulus variables to further influence consumer purchase intention through these mediating variables.