Its commonly asked which reports can management see. Below is a few screenshots to help with that.
Line manager reports can vary dependant on what permission you set. Above is a list of reports Line Managers can access if you have set them to view all details in Line Manager Permissions..
Configure > Settings > Change what Line Managers can see and do
You can turn off views like "Remuneration" which will take away those reports from view.
HR have a set of reports not accessible to Line Managers, HR Reports, Employee Records and Sickness Records.
If you want your HR users to see the Remuneration, Expense reports and Time Logsyou will need to give them Finance access also
A Finance user will be able to see the above reports. When you give a Line Manager or HR User Finance permissions they will also be able to see these reports
Lastly Admins can see all reports that are available.