Use 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.
SkillScore86Maintained
Automatic
◆Research pack
Last verified 8/15/2026
What it changes
Passed 19 of 22 test cases with the skill, and 3 of 22 without it.
Without skill14%
With skill86%
Checks it passed that the model alone missed
Contains the bracketed tag "【缺口】".
Contains the bracketed tag "【脉络锚点】".
Contains the bracketed tag "【计量基准】".
and 3 more in the full report
18 fixed1 passed either way1 still failing2 broke
Pass-rate lift
+73 pp
Tokens
+14%
Agent turns
0%
Response time
-31%
Model gemini-3.6-flashMeasured 8/15/2026v119 of 22 cases passed with skill
Tokens, turns and time describe resource use, not a dollar price.
See it in action
One of 18 test cases the skill fixed. Same model, same prompt, with and without the skill.
Use 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.