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Accounting Research Skills
<p align="center"> <img src="assets/cover.svg" alt="《会计研究》 journal cover" width="220"> </p>
English | 简体中文
Agent skill stack for manuscripts targeted at 《会计研究》 (Accounting Research) — the flagship journal of the Accounting Society of China (中国会计学会), the only accounting title among CSSCI sources, and an NSFC management-science Class-A journal (monthly; founded 1980; ISSN 1003-2886; CN 11-1078/F).
This repository is opinionated. It is not a generic empirical-finance toolbox. It is an Accounting-Research-specific stack built around the journal's defining bar: archival capital-market empirics with accurate institutional / standard-setting detail and an information mechanism — distinguished from generic corporate finance.
Verified journal facts live in resources/journal-profile.md with source links.
Why a Separate Stack?
《会计研究》 imposes constraints that differ from finance / management / economics journals (金融研究 / 南开管理评论 / 经济研究):
| Constraint | Accounting Research | Implication |
|---|---|---|
| Landing point | Accounting info / disclosure / audit / standards | A finance-mechanism story is off-fit — re-route |
| Institutional detail | Standard clauses + effective dates must be exact | Vague "policy background" reads as careless |
| Measurement | Accounting measures built transparently | Off-the-shelf proxy with no construction = reject risk |
| Identification | Exogenous standard / regulatory change preferred | Plain OLS rarely survives review |
| Mechanism | Information channel (asymmetry / disclosure / EM) | A pure pricing channel belongs in a finance journal |
| Contribution | Theory and standard-setter / regulator practice | "Enriches the literature" is not enough |
| Notes | Footnotes (当页下注), per-page numbering ①②… | Endnotes / in-text-only citations off-style |
| References | 著者—出版年制; Chinese then foreign | Numbered [1][2] style off-style |
The Thirteen Skills
| Skill | Role |
|---|---|
acr-workflow | Router — which skill next |
acr-fit-positioning | Accounting issue or finance mechanism? Re-route if finance |
acr-topic-selection | Frame an accounting contribution, not a generic effect |
acr-literature-review | Enter the accounting lineage (earnings quality / audit / disclosure) |
acr-institutional-standards | Accurate standards / regulation: clauses, effective dates |
acr-measurement | Discretionary accruals (modified Jones), conservatism (C-Score), disclosure indices |
acr-identification | Exogenous standard / regulatory change (event study / DID) / PSM / Heckman |
acr-mechanism | Information mechanism: cut asymmetry, raise disclosure, constrain EM |
acr-robustness | Replace measures, control governance / institutional vars, placebo |
acr-tables-figures | Economic-magnitude interpretation |
acr-implications | Implications for standards / regulators / practice |
acr-submission | Preflight: footnotes, reference style, online system, anonymity |
acr-rebuttal | R&R response letter |
Quick Start
Option A — Claude Code Plugin
/plugin marketplace add https://github.com/brycewang-stanford/awesome-journal-skills
/plugin install accounting-research-skills
/reload-pluginsOption B — Manual Copy
mkdir -p ~/.claude/skills && cp -R skills/acr-* ~/.claude/skills/
# or
mkdir -p ~/.codex/skills && cp -R skills/acr-* ~/.codex/skills/Editorial policy evolves. Treat these skills as opinionated heuristics, not official policy — always confirm against the journal's latest 投稿指南 at asc.net.cn.