A special report is an in-depth investigation into a particular subject. In the field of journalism, this can involve exposing wrongdoing or corruption and requires a level of understanding and expertise that not all journalists have. Specialized reporting is a powerful tool for increasing journalist credibility and allowing them to convey complex subjects for their audience.
In accounting, a special report is a customized financial report that deviates from the standard formats required by Generally Accepted Accounting Principles. These unique reports are often used to comply with contractual agreements or regulatory provisions and can include certain sections, accounts, or items of a financial statement. Special reports are usually conducted independent of a standard audit but can also be done alongside one.
The Hastings Center periodically publishes the results of its research projects in bioethical topics as “special reports.” These single-authored essays or essay sets organized around topical bioethical developments are another venue for the Center’s researchers to communicate their findings to a larger audience. They are meant to be comprehensive and offer deep insight into the complex issues facing society today. The reports are available in both PDF and HTML format.