The Effect Of Integrated Reporting On Financial Performance

Integrated reporting is a reporting framework that is revolutionizing the way that organizations report results to shareholders and stakeholders. The true test of any theory, however, is to ascertain whether the implementation of said theory generates benefits. Comparing publicly traded organizations that have implemented an integrated reporting template versus those that do not, this research answers that very question. Framed within a framework of stakeholder theory, and the implications of growing focus on corporate governance and sustainability, the concept of integrated reporting holds potential for organizations and accounting practitioners. A growing trend both in the United States and internationally, integrated financial reporting creates numerous opportunities for research. With the proliferation of this reporting framework accelerating, the future appears bright for continued and expanded research into this area.

Dr. Sean Stein Smith is a subject matter expert in the field on integrated reporting, has presented on it at several national conferences, and has been interviewed on the subject by global accounting associations. Sean is an Assistant Professor at Rutgers University, and continuously strives to bring innovation to accounting research and education.