Use 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.
SkillScore100Maintained
Automatic
◆Research pack
Last verified 8/15/2026
What it changes
Passed 22 of 22 test cases with the skill, and 16 of 22 without it.
Without skill73%
With skill100%
Checks it passed that the model alone missed
Classifies financial statement comparability as a core accounting output.
Classifies audit fees and audit opinions as accounting or auditing output.
Identifies earnings management as an accounting information production output.
and 3 more in the full report
6 fixed16 passed either way0 still failing0 broke
Pass-rate lift
+27 pp
Tokens
+10%
Agent turns
0%
Response time
-38%
Model gemini-3.6-flashMeasured 8/15/2026v122 of 22 cases passed with skill
Tokens, turns and time describe resource use, not a dollar price.
See it in action
One of 6 test cases the skill fixed. Same model, same prompt, with and without the skill.