Use 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.
SkillScore68Maintained
Automatic
◆Research pack
Last verified 8/15/2026
What it changes
Passed 15 of 22 test cases with the skill, and 10 of 22 without it.
Without skill45%
With skill68%
Checks it passed that the model alone missed
Output includes the tag 【识别策略】
Output includes the exact line header 【识别策略】
Output includes 【下一步】acr-mechanism at the end
and 7 more in the full report
6 fixed9 passed either way6 still failing1 broke
Pass-rate lift
+23 pp
Tokens
+55%
Agent turns
0%
Response time
-6%
Model gemini-3.6-flashMeasured 8/15/2026v115 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.
Use 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.