A method for generating an auditory scene, comprising: receiving eigenbeam outputs, the eigenbeam outputs having been generated by decomposing a plurality of audio signals (S1(θ1,φ1,ka), S2(θ1,φ2,ka)... SQ(θQ,φQ,ka)), each audio signal (S1 (θ1,φ1,ka), S2(θ1,φ2,ka)... SQ(φQ,φQ,ka)) having been generated by a different microphone (Mic1, Mic2,... MicQ) of a microphone array, wherein each eigenbeam output corresponds to a different eigenbeam for the microphone array, and the microphones (Mic1, Mic2,... MicQ) are arranged on a rigid sphere or an open sphere; and generating the auditory scene based on the eigenbeam outputs and their corresponding eigenbeams (Y +1 0,0 (θ,φ), Y +1 1,0(θ,φ),... Y +σ m,n (θ,φ)), wherein: generating the auditory scene comprises applying a weighting value to each eigenbeam output to form steered eigenbeam outputs and combining the steered eigenbeam outputs to generate the auditory scene; generating the auditory scene further comprises applying a regularized equalizing filter to each steered eigenbeam output, the regularized equalizing filter(s) being configured to compensate for acoustic deficiencies of the microphone array and having a regularized equalization function (EQ m (ka)); the regularized equalization function (EQ m (ka)) is a radial equalization function that comprises the quotient of a regularization function (T m (ka)) limiting the radial equalization function and a radial function (W m (ka)) describing an acoustic wave field in the vicinity of the surface of the rigid sphere or the center of the open sphere; characterized in that the regularization function (T m (ka)) is the quotient of the absolute value of the square of the radial function and the sum of the absolute value of the square of the radial function and a regularization parameter, the regularization parameter being set to a value greater than 0 and smaller than a maximum value that is smaller than infinity. receiving eigenbeam outputs, the eigenbeam outputs having been generated by decomposing a plurality of audio signals (S1(θ1,φ1,ka), S2(θ1,φ2,ka)... SQ(θQ,φQ,ka)), each audio signal (S1 (θ1,φ1,ka), S2(θ1,φ2,ka)... SQ(φQ,φQ,ka)) having been generated by a different microphone (Mic1, Mic2,... MicQ) of a microphone array, wherein each eigenbeam output corresponds to a different eigenbeam for the microphone array, and the microphones (Mic1, Mic2,... MicQ) are arranged on a rigid sphere or an open sphere; and generating the auditory scene based on the eigenbeam outputs and their corresponding eigenbeams (Y +1 0,0 (θ,φ), Y +1 1,0(θ,φ),... Y +σ m,n (θ,φ)), wherein: generating the auditory scene comprises applying a weighting value to each eigenbeam output to form steered eigenbeam outputs and combining the steered eigenbeam outputs to generate the auditory scene; generating the auditory scene further comprises applying a regularized equalizing filter to each steered eigenbeam output, the regularized equalizing filter(s) being configured to compensate for acoustic deficiencies of the microphone array and having a regularized equalization function (EQ m (ka)); the regularized equalization function (EQ m (ka)) is a radial equalization function that comprises the quotient of a regularization function (T m (ka)) limiting the radial equalization function and a radial function (W m (ka)) describing an acoustic wave field in the vicinity of the surface of the rigid sphere or the center of the open sphere; characterized in that the regularization function (T m (ka)) is the quotient of the absolute value of the square of the radial function and the sum of the absolute value of the square of the radial function and a regularization parameter, the regularization parameter being set to a value greater than 0 and smaller than a maximum value that is smaller than infinity.