This report presents the results of a research project on a framework for extended audit reporting. The project was commissioned by the Association of Chartered Certified Accountants (ACCA), which is the global body for professional accountants. The research team conducted the project by the Maastricht Accounting, Auditing and Information Management Research Center (MARC) of Maastricht University. The conclusions and recommendations of this report are not necessarily shared by ACCA. The research team would like to express its gratitude to the auditors, investment bankers, financial and credit analysts who participated in this study.
