A special report is a customized financial reporting document that deviates from the standard format of a financial statement. Special reports are created to meet unique information needs while maintaining professional standards and clarity. They are also useful tools when an entity is required to comply with different reporting provisions of another government regulatory agency.
In journalism, a special report is an in-depth exploration of a particular subject matter. This may be a controversial topic, such as alleged wrongdoing or corruption, or it may be a more technical subject matter that requires specialized knowledge to understand and interpret. Specialized reporting can help journalists increase their credibility and provide valuable insight into complex subjects for their audience.
For example, a news program may broadcast a special report during the day when significant political stories are breaking out of Washington. The special report will often use a ticker and lower third graphics to convey the urgency of the story and compel viewers to watch. In addition, the program will typically air for an extended period of time to allow viewers to follow the story through live analysis by analysts in-studio, over the phone, via satellite, or on-the-go.
Special reports can also be used to present research findings from a specific project. This is especially helpful when working with a project with multiple participants, such as a collaborative study in bioethics that has reached diverse moral conclusions about an important ethical issue.
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