A special report is a type of research article that takes a detailed look at a specific subject. These articles may be about a breaking news story or an in-depth exploration of a particular field, such as a new medical technique or therapeutic method. Typically, these articles are published in a scientific journal, where they must be written with the audience in mind. Depending on the audience, researchers may need to simplify the language or use more technical and field-specific terms.
In the introduction section, a researcher should include a background summary of the systematic investigation and highlight existing research knowledge in the field of study. Then, the report should explain why this research is important and what gaps it seeks to fill. Lastly, the researcher should provide a clear summary of the methods used in this research.
It is not common for an entity to produce a special report, but there are some circumstances that call for one. For example, an entity may need to comply with different reporting provisions of another government regulatory agency. Additionally, a special report may be required if financial statements prepared under a different basis of accounting are being presented for the first time to investors.
Other examples of special reports include agreed-upon procedures and internal control evaluation reports. These types of reports are often required when an investor or funding agency requires independent verification of processes and findings. They are also frequently used during compliance audits or as part of a legal proceeding.
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