In the field of journalism, a special report is an in-depth and thorough piece of reporting. Often, it involves exposing wrongdoing or corruption and requires a level of expertise and understanding that not all journalists have. Specialized reporting is a key aspect of today’s media landscape and can help increase an organization’s credibility.
A special report is a customized financial report that deviates from the standard formats required by Generally Accepted Accounting Principles (GAAP). These are typically used to comply with contractual agreements or regulations and can include certain sections, accounts or items of the financial statement.
These reports are also used when an entity wants to comply with reporting provisions from another government agency. They can be done independently from a standard audit or alongside one. For example, a company may use a special report to show its tax basis of accounting, whereas a normal audit will look at cash receipts and disbursements.
A special report can also be published in a journal article. These publications are a survey of existing research knowledge in the area. The researcher highlights areas of gaps in the literature that their systematic investigation will seek to fill. They can also provide a brief introduction to the work that is not included in the article itself, as this will give the reader an idea of the significance of the systematic investigation. For example, a Hastings Center special report may include essay sets organized around central topics in bioethics or the conclusions of groups who reached differing moral judgments on those issues.