A special report is a document that contains information about a specific topic. Usually, this type of report is written by a journalist, but sometimes it is also done by an academic or another person who is well-versed in the topic. It usually contains details about a subject that is often not discussed by the media, and it can help inform people on important issues. It can also be used as a reference for future research and other topics that may be related to the subject.
During the presidential campaigns, news stations would frequently run “Special Report” tickers to keep up with breaking stories that could affect the campaign or other political developments. These were similar to the “newsflash” graphics that are now common on television, but with a more urgent tone. This format reduced the need for “cut-in” announcements and was a way to keep audiences up to date with current events.
In the accounting industry, a special report is one that deviates from the standard format of Generally Accepted Accounting Principles (GAAP). This type of report is typically done when an entity needs to comply with different reporting provisions of another government regulatory agency or has a requirement in a contractual agreement. This type of report is not very common, but when needed it helps to address unique information needs and can be done alongside a normal audit.
There are many types of special reports. The nature of the research and the target audience determines which type is best suited for the situation. For example, a quantitative research report presents data with a focus on numbers and is based on first-hand verifiable information.