A special report is a research article that presents findings and results based on systematic investigations. It is a detailed presentation of research processes and findings, and usually includes tables and graphs to display the data in an easy-to-read format. It is written in a formal language and should present first-hand verifiable information. The special report may also include recommendations for future actions.
The research report usually begins with a section called the introduction section, which highlights previous knowledge in the area of study and outlines the aims of the systematic investigation. In addition, it provides a brief summary of the research methods used. It is also expected to introduce any jargons or terminologies that the reader might not be familiar with.
Special reports are issued when an entity needs to comply with reporting provisions of another government regulatory agency. They can be done independently from a standard audit or alongside one. For example, an entity might need to provide a special report in order to demonstrate a tax basis of accounting, which differs from the cash receipts and disbursements that are typically examined in a financial statement audit.
The term “special report” can also refer to a news program on cable television that follows major political events in the United States and around the world. The show is a part of the Fox News Channel network, and it was originally hosted by Brit Hume before Bret Baier took over as host in 2007. It is known for its in-depth coverage of breaking political news stories.
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