Accounting Research Skills
Agent skill stack for submitting to 《会计研究》 (Accounting Research) — the flagship journal of the Accounting Society of China and the only accounting title among CSSCI sources (monthly, founded 1980, ISSN 1003-2886, CN 11-1078/F). Built around the journal's defining bar: archival capital-market empirics with accurate institutional / standard-setting detail and an information mechanism, distinguished
Skills in this plugin
13- ▌ Acr Rebuttal · brycewang-stanfordUse when responding to 《会计研究》 (Accounting Research) reviewer reports / an R&R — drafting a point-by-point response letter and 修改说明 that addresses accounting-measure construction, institutional/standard accuracy, identification, and information-mechanism concerns, while keeping the revision anonymous. Use only after the manuscript itself has been revised.
- ▌ Acr Workflow · brycewang-stanfordUse when deciding which acr-* sub-skill to invoke next, or when sequencing manuscript work from fit positioning through rebuttal for 《会计研究》 (Accounting Research). Routes — does not replace — the specialized skills.
- ▌ Acr Mechanism · brycewang-stanfordUse when the mechanism analysis for a 《会计研究》 (Accounting Research) manuscript is missing or mis-specified — the channel must be an information mechanism (reduce information asymmetry, raise disclosure quality, constrain earnings management, improve audit assurance), not a generic pricing or financing channel. Use after the main result holds.
- ▌ Acr Robustness · brycewang-stanfordUse when building the robustness section for a 《会计研究》 (Accounting Research) manuscript — replacing accounting measures with alternatives, adding governance / institutional controls, placebo tests, and endogeneity follow-ups — so the main result survives an accounting referee's scrutiny. Use after mechanism is settled.
- ▌ Acr Submission · brycewang-stanfordUse for the pre-submission preflight to 《会计研究》 (Accounting Research) — checking footnote (当页下注) conventions, the 著者—出版年制 reference style, abstract/keyword limits, article length, the online-only submission system via the Accounting Society of China site, double-blind anonymity, and document hygiene. Use right before submitting; verify every rule against the journal's current 投稿指南.
- ▌ Acr Measurement · brycewang-stanfordUse when constructing or auditing accounting measures for 《会计研究》 (Accounting Research) — discretionary accruals (modified Jones), real earnings management (Roychowdhury), conservatism (Basu / C-Score), comparability, disclosure indices, audit-quality and tax-avoidance proxies — so each measure is built transparently and reproducibly. Use before identification.
- ▌ Acr Implications · brycewang-stanfordUse when writing the contribution and implications section for a 《会计研究》 (Accounting Research) manuscript — articulating both the accounting-theory contribution (role of accounting information) and concrete implications for standard-setters, regulators, and audit/reporting practice. Use after results and tables are final.
- ▌ Acr Identification · brycewang-stanfordUse when the empirical identification strategy is the bottleneck for a 《会计研究》 (Accounting Research) manuscript — exogenous standard / regulatory changes (event study, DID), PSM, Heckman, IV — and you need to stress-test the design before drafting tables. Prefers standard/regulatory shocks as the cleanest accounting identification source.
- ▌ Acr Tables Figures · brycewang-stanfordUse when finalizing tables and figures for a 《会计研究》 (Accounting Research) manuscript — keeping the main table lean, reporting coefficients with the right precision, and interpreting economic magnitude (not just significance stars) for accounting measures. Use after robustness is settled.
- ▌ Acr Fit Positioning · brycewang-stanfordUse when judging whether a manuscript's landing point is an ACCOUNTING issue (accounting information / disclosure / audit / standards) versus a corporate-finance mechanism, before drafting for 《会计研究》 (Accounting Research). Use this to decide fit and to re-route finance-mechanism papers to a finance journal before any other acr-* skill.
- ▌ Acr Topic Selection · brycewang-stanfordUse when framing or sharpening a topic for 《会计研究》 (Accounting Research) — turning a generic "X affects Y" empirical idea into an accounting contribution anchored in China's institutional setting, accounting theory, and standard-setting / practice relevance. Use before literature review.
- ▌ Acr Literature Review · brycewang-stanfordUse when building or repairing the literature review for 《会计研究》 (Accounting Research) — entering the accounting research lineage (earnings quality, conservatism, audit quality, disclosure, value relevance) rather than piling recent Chinese empirical citations, and positioning the gap as an accounting contribution.
- ▌ Acr Institutional Standards · brycewang-stanfordUse when writing or verifying the institutional / accounting-standard / regulatory background for a 《会计研究》 (Accounting Research) manuscript — getting standard clauses, regulatory rules, and effective dates exactly right, since precise institutional detail is a defining bar of this journal. Use before measurement and identification.