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If this question got you thinking, then you probably found it useful. :-) Why don’t you give me feedback on the usefulness of my question by voting for it or providing your insight on it later on. After all, we’re only brainstorming ideas & thoughts here.
Actually boss is always right, even he is wrong he still right. so be it calm and remember the protocol of function of management. arguing with your boss may lead you to a very serious dealt with warning.
Assuming you have done a decent job in the first place your report will be supported by facts and evidence which is of high quality and indisputable so this shouldn't happen. If it is a matter of opinion and facts are not relevant then everyone is entitled to an opinion so just agree to disagree but make the effort to listen to the others opinion and reasons for it.