A special report is an in-depth and thorough investigation into a particular subject matter. Often, it involves exposing wrongdoing or corruption and requires a level of understanding and expertise that not all journalists have. This type of specialized reporting can help increase a journalist’s credibility with their audience. The Hastings Center’s Special Reports are venues for the publication of their research projects in bioethics. These publications include essay sets that are organized around the project’s central questions and may contain lively discussions among those who reached different moral conclusions about the same topics.
A customized financial report that deviates from the standard formats required by Generally Accepted Accounting Principles and addresses specific information needs while maintaining professional standards. They can also be used to comply with contractual agreements or regulatory provisions and may include certain sections, accounts, or items of a financial statement. Examples of such reports are cash receipts/disbursements and tax basis financial statements. Special reports can be done separately from a normal audit or alongside one.
During an election year or during other major political events, news organizations will use the term “special report” to refer to breaking news stories that are of a unique nature. They typically air during regular scheduled programming, and a special ticker will be displayed to highlight the story. Depending on the severity of the event, lower thirds and other graphics will be altered to convey a sense of urgency. The Special Report was a breaking news program on Fox that was hosted by Brit Hume until his retirement in December 2008. The show focused on political stories from Washington D.C. and would usually feature a guest commentator from the nation’s capital.