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.
SkillScore91Maintained
Automatic
◆Research pack
Last verified 8/15/2026
What it changes
Passed 20 of 22 test cases with the skill, and 5 of 22 without it.
Without skill23%
With skill91%
Checks it passed that the model alone missed
Output contains 【主渠道】
Output contains 【调节切分】
Output includes 【调节切分】
and 18 more in the full report
16 fixed4 passed either way1 still failing1 broke
Pass-rate lift
+68 pp
Tokens
+18%
Agent turns
0%
Response time
-23%
Model gemini-3.6-flashMeasured 8/15/2026v120 of 22 cases passed with skill
Tokens, turns and time describe resource use, not a dollar price.
See it in action
One of 16 test cases the skill fixed. Same model, same prompt, with and without the skill.