Are JIRA reports dependant on project structure?

Are the reports generated in JIRA dependant on how you structure your project in JIRA?

ie. would projects structured two different ways, for example, like: Epic > Story > Issue and Epic > Issue produce two different report variations? Or is reporting solely dependant on the filters you create? And in this case you can produce the same reports, but the filters used will be slightly different.

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Most reports work off a filter - either an explicit one that you define, or an implied one such as "all issues in the project", "all issues in the sprint", or "all issues with this version set in fix version" etc.

The project structure is irrelevant to those unless you somehow select for it in the filters.  In that case though, you'd have two different filters for your two structures, so yes the reports could be different.

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