Use of the Internet to disseminate and access corporate information is growing rapidly and is being facilitated by regulatory changes. Preparers benefit from cost savings. Users can benefit in a variety of ways, depending on the extent to which the capabilities of the digital medium are exploited. This study represents, to the best of our knowledge, the first study of users attitudes to web-based reporting, thereby complementing the many studies of web-reporting practices. A major feature of the study is that it allows the views and attitudes of the main interest groups in business reporting to be systematically compared, so that points of general agreement and points of major disagreement can be identified.