All parties who play a part in the financial reporting supply chain have been invited by the International Federation of Accountants (IFAC) to participate in its survey of the chain.
Users of financial reports, including investors, standard setters, preparers, auditors, regulators and academics were all invited to take part in the survey.
The object of the exercise, which should be completed by July 6th, is to strengthen the financial reporting process as a whole.
Project chair Norman Lyle said: "The survey and interviews also seek opinions on the usefulness of financial reports and how these reports might be made more relevant, understandable and reliable.
"This information is especially valuable as, ultimately, it is the
financial reports that influence investors and other stakeholders in their decisions about public companies."
The survey is part of a wider effort by the IFAC to improve the supply chain by flagging up new issues and innovations.
Proposals which will improve the quality of the process will also be examined.
The IFAC was founded in 1977 and currently numbers 155 members.
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