Data gathered with integrated reporting is inherently qualitative currently, according to Dr. Sean Stein Smith, Assistant Professor of Public Practice at Rutgers University School of Business (US). But over time, the overall concept of integrated reporting will likely shift from qualitative to quantitative on a bigger, broader scale—as will the data included within integrated reporting.
Thumbnail
Dr. Sean Stein Smith DBA, CMA, CPA, CGMA, CFE

Assistant Professor, Lehman College (CUNY)

Dr. Sean Stein Smith DBA, CMA, CPA, CGMA, CFE is an Assistant Professor at Lehman College (CUNY). Prior to his current role, Sean worked for several private sector organizations, both in the for profit and non-profit sectors, where he played key roles in technology upgrades, reporting improvements, and change management. Sean has also been published in multiple academic journals for his research on integrated financial reporting. His dissertation "The Effect of Integrated Financial Reporting on Financial Performance" compares the financial performance of publicly traded organization that utilize an integrated financial reporting versus comparable organizations that do not.