The comparative evaluation of the quality of different Ambisonic decoding strategies presents a number of challenges, most notably the lack of a suitable reference signal other than the original, real-world audio scene. In this paper a new test methodology for the evaluation of Ambisonic decoders is presented, using a virtual loudspeaker, binaural rendering approach. A sample study using a MUSHRA test paradigm and three different types of Ambisonic decoders was conducted and the results analyzed using a variety of different statistical approaches. The results indicate significant differences between decoders for some attributes and virtual loudspeaker layouts.
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