Issues concerning web-based business reporting: An analysis of the views of interested parties’, The British Accounting Review

organisations and individuals who assisted us in compiling mailing lists (Stephen Fryer of UKSIP (formerly the Institute of Investment Management and Research), Brian Capon of the British Bankers ’ Association, Nick Stevens and Margot Owles of the UK Shareholders ’ Association, Jeremy King and Emma Rees of ProShare, the heads of audit in the largest accountancy firms and senior contacts in financial services companies). Most especially, however, we are indebted to the 538 individuals who gave so freely of their time in completing the questionnaire. The paper has benefited from the comments of participants at the 2001 BAA National Conference, especially Alan Goodacre, and from two anonymous BAR reviewers