Use 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 built transparently and reproducibly. Use before identification.
SkillScore74Maintained
Automatic
◆Finance & Accounting pack
Last verified 8/15/2026
What it changes
Passed 17 of 23 test cases with the skill, and 13 of 23 without it.
Without skill57%
With skill74%
Checks it passed that the model alone missed
recommends acr-identification as the next step module
specifies the primary proxy model and industry-year estimation level
includes transparency checks for estimation granularity and sample requirements
7 fixed10 passed either way3 still failing3 broke
Pass-rate lift
+17 pp
Tokens
+42%
Agent turns
0%
Response time
-7%
Model gemini-3.6-flashMeasured 8/15/2026v117 of 23 cases passed with skill
Tokens, turns and time describe resource use, not a dollar price.
See it in action
One of 7 test cases the skill fixed. Same model, same prompt, with and without the skill.
Use 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 before measurement and identification.