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An important issue in online auditing is how to improve the reliability of online auditing in order to reduce the overall audit risk. In this paper, a reliability assessment and early-warning method of online auditing based on RC (rank centroid), AHP (analytic hierarchy process) and GM (1,1) is proposed from the perspective of information technology (IT) audit risk control.

The paper begins by structuring the AHP hierarchy to the reliability assessment of online auditing used in China. Then, RC is used to rank the importance of the assessment criteria. Pairwise comparisons of criteria are made based on the rank results of RC, and this leads to a matrix of comparisons. Next, the comparison matrices are translated into weights, and the reliability assessment and early-warning model of online auditing is constructed using the GM (1,1) model. A case illustration is given to analyze the application of this method.

Research results show that the reliability of the evaluation method designed in this paper is rigorous and effective. The reliability assessment and early-warning method of online auditing based on RC/AHP/GM (1,1) can assess and give an effective early warning of reliability changes in an online auditing system, which can meet the needs of current online auditing projects.

The results of this study have good potential for widespread future implementation of online auditing projects.

An effective reliability assessment and early-warning method of online auditing is proposed from the perspective of IT audit risk control in this study.

The purpose of this paper is to summarize a simulation study that analyzed the performance of Bayesian audit strategies in a novel fashion – dynamically and with varying sample sizes depending on the extent of an auditor's prior information.

The prior information for the Bayesian strategies arises from a set of control tests that are evaluated making use of reliability theory. The entire audit strategy is simulated under systematically different control reliabilities and related amounts of total misstatements in an accounting population.

The major finding is that robust Bayesian audit strategies that have recently been developed in auditing research are more sensitive to non‐sampling errors than existing strategies of audit practice.

The authors find that there are differential effects of sampling error vs non‐sampling error on the Bayesian strategies and that controls testing does not need to be extensive to get full internal control reliance.

The paper adds to existing research by examining the performance of various Bayesian audit strategies under more realistic audit conditions of sampling and non‐sampling uncertainty.

Consistent with the requirements of online auditing performance assessments, the purpose of this paper is to propose an influence factors analysis method using analytic hierarchy process (AHP) and grey incidence analysis (GIA) to analyze the importance degree of influence factors on online auditing performance quantitatively.

A grey incidence model is developed to analyze the influence factors of online auditing performance based on the characteristics of online auditing. Then, the AHP is used to compute the weights of each assessment criterion of online auditing, and the performance of online auditing are computed. Finally, representing the performance assessment results computed by AHP and values of each assessment criterion as two sequences, GIA is used to analyze the importance degree of influence factors of online auditing performance quantitatively.

The main, secondary and minor influence factors of performance assessment of the online auditing project are identified. For online auditing projects, costs incurred are not the main influence factors of performance. Online auditing projects with higher benefits, higher quality and better design are the really effective ones. Besides, there is no direct relationship between the value of the weight of each criterion and the value of the degree of grey incidence.

The results of this study provide useful decision information to implement online auditing projects.

An effective method for analyzing the importance degree of influence factors of online auditing performance quantitatively is provided in this study.

The purpose of this paper is to provide an introduction and overview of the various papers in this special issue.

This takes the form of a discussion paper that explores a number of issues relating to accounting in the media.

The paper describes a variety of theoretical, methodological and empirical approaches used in the papers for this special issue. In addition, the paper suggests that although the media have provided a rich source of data that has informed accounting research, the use of media and media texts will remain a fertile area of research.

The portrayal of accounting in the media is of interest to accounting researchers, practitioners, trainees and auditors.

This special issue provides a range of examples of accounting in the media and sets an agenda for future research.