acr-fit-positioningUse 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
acr-identificationUse 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 cle
acr-implicationsUse 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
acr-institutional-standardsUse 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 befor
acr-literature-reviewUse 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 accountin
acr-measurementUse 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 bu
acr-mechanismUse 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 financin
acr-rebuttalUse 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
acr-robustnessUse 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 me
acr-submissionUse 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.
acr-tables-figuresUse 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-topic-selectionUse 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-workflowUse 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.