A special report is a research article that communicates the results of a quantitative or qualitative study to a scholarly audience. It typically features illustrations or other visual representations that are designed to reinforce the credibility of its content. A special report is a key component of the scientific method as it allows scientists to share their research findings with other researchers and the general public. Special reports begin with an introduction section that highlights existing research knowledge in the area of study and pinpoints gaps that their systematic investigation will seek to fill.
In journalism, a special report is an in-depth piece that investigates a specific subject and requires a high level of understanding and expertise to write. These articles often cover controversial topics and can help journalists build credibility with their audience. Special reports can be written by news organizations and government agencies. They can also be created by journalists who are not assigned to a particular beat.
In accounting, a special report is a customized financial report that deviates from the standard formats set by Generally Accepted Accounting Principles. These unique reports are often used to satisfy contractual agreements or regulatory provisions and can cover certain sections, accounts or items of a financial statement. Preparing special reports requires an understanding of the information needs of users and a balance between maintaining professional standards and providing clarity.
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