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Acr Literature Review

Community
franklee16
acr-literature-review

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.

Overview

Publisherfranklee16
Repositoryacademic-research-skills
Skill nameacr-literature-review
Stars
225
Forks
34
Bundled files
Instructions only
Links
  • Markdown instructions

    A SKILL.md file the model loads on demand, so it only costs tokens when a request actually matches.

  • Works with any LLM

    AI skills are plain Markdown, not provider-specific code, so this works with GPT, Claude, Gemini, Grok, or a local model.

  • Self-contained

    Everything the model needs lives in the instructions — no extra files to sync.

  • Open source

    Published by franklee16 on GitHub. Read the source before you install it.

Installation

Install the Acr Literature Review AI skill in TypingMind to use it with any LLM, or drop it into another agent that reads SKILL.md.

1

Install in TypingMind

TypingMind installs a skill straight from its GitHub folder — it reads SKILL.md, bundles the resource files, and stores the result locally.

  1. Open the app and go to Plugins → Skills.
  2. Choose "Install from GitHub".
  3. Paste the skill folder URL below and confirm.
    https://github.com/franklee16/academic-research-skills/tree/master/Awesome-Journal-Skills-main/Accounting-Research-Skills/skills/acr-literature-review
  4. Enable the skill in any chat where you want it available.
Plugins → Skills → Add skill → From GitHub URL, then paste the folder URL and press Continue.
2

Install in another agent

Any agent that reads the Agent Skills format can use this skill — copy the folder into that agent's skills directory.

Claude Code — .claude/skills
git clone --depth 1 https://github.com/franklee16/academic-research-skills.git /tmp/academic-research-skills
mkdir -p .claude/skills
cp -r /tmp/academic-research-skills/Awesome-Journal-Skills-main/Accounting-Research-Skills/skills/acr-literature-review .claude/skills/acr-literature-review
Restart Claude Code after copying so it picks up the new skill.

Use it in TypingMind

Enable Acr Literature Review in any TypingMind chat and the model takes it from there. Its name and description sit in the system prompt, and the moment a request matches, the model loads the full instructions itself — you never invoke it by hand, and it costs no tokens until it is actually used.

The model loads Acr Literature Review on its own as soon as a request matches it.

Works with any AI model

AI skills are plain Markdown instructions rather than provider-specific code, so Acr Literature Review is not tied to the model it was written for. Install it once in TypingMind and use it with GPT-5, Claude, Gemini, Grok, DeepSeek, Mistral, Llama, or a local model you run yourself — all on your own API keys.

  • Loaded only when it is needed

    The system prompt carries just the name and description. The instructions are fetched on the first matching request, so an idle skill costs nothing.

  • Switch models mid-chat

    Because the skill is instructions rather than code, changing model does not break it — the next model reads the same SKILL.md.

Skill instructions

This is the SKILL.md content the model loads. Read it before installing — a skill is instructions your model will follow.

会计文献脉络(acr-literature-review)

触发时机

  • 综述只堆近五年中文回归,没进会计理论脉络
  • 引了一堆"X 影响 Y"实证,但说不清自己补的是哪个缺口
  • 不知道该引哪些会计学经典与计量基准文献
  • 审稿人质疑"理论定位不清 / 文献不对会计口"

进入会计脉络,而非堆引用

本刊审稿先看理论定位:你接的是哪一条会计研究脉络,补的是哪个具体缺口。综述要按源流 → 进展 → 缺口 → 本文位置组织,不要按年份罗列。

必须接上的脉络锚点(按议题)

议题脉络锚点(说理时点名,不必全引)
盈余质量/盈余管理应计计量(Jones / 修正 Jones / Dechow-Dichev)、真实盈余管理(Roychowdhury)、动机(达标/增发/契约)
会计稳健性条件稳健性(Basu)、C-Score(Khan-Watts)、契约与治理需求
价值相关性/信息含量会计信息与定价(Ball-Brown 传统)、盈余反应系数、信息含量
披露自愿披露经济后果、披露质量与资本成本、信息不对称
审计审计质量代理(事务所规模/行业专长/任期)、审计费用模型、独立性、关键审计事项
准则经济后果准则变更/IFRS 趋同的可比性与决策有用性、强制 vs 自愿采纳

引用并重:会计学经典与计量基准(确立度量与设定)+ 中国情境近期文献(确立制度差异与缺口)。只堆其一都会被质疑。

缺口陈述模板

  • "既有研究在 <脉络> 上确立了 <共识>,但在 <中国制度特征 / 新准则 / 新披露要求> 下,<具体环节> 尚未被检验。"
  • 避免"鲜有研究""国内尚属空白"这类空泛缺口——要点到具体被忽视的环节或机制。

自检清单

  • 综述按源流/进展/缺口/本文位置组织,非编年罗列
  • 接上了对应议题的会计理论 + 计量基准文献
  • 中外文献并重,且区分各自确立了什么
  • 缺口是具体环节/机制,不是"鲜有研究"
  • 本文位置一句话能落在脉络图上

反模式

  • 综述全是近三年中文实证,无 Jones/Basu/Dechow 等计量与理论基准
  • 把文献当背景介绍,不形成"缺口 → 本文补位"
  • 引外文经典却不说明中国制度差异为何重要
  • 缺口陈述与后文度量/识别脱节

输出格式

【脉络锚点】<接上的会计研究线>
【计量基准】<Jones / Basu / Dechow-Dichev / 审计费用模型 ...>
【中外并重】中□ 外□(各确立了什么)
【缺口】<具体环节/机制,非"鲜有研究">
【本文位置】<一句话>
【下一步】acr-institutional-standards

Frequently asked questions

What does the Acr Literature Review AI skill do?

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.

Why use Acr Literature Review on TypingMind?

Because you install it once and use it with any model. Acr Literature Review is plain Markdown rather than provider-specific code, so the same skill runs on GPT-5, Claude, Gemini, Grok, or a local model — and you can switch model mid-chat without it breaking. TypingMind runs on your own API keys, so you pay providers directly instead of a per-seat subscription, and your skills and chats stay in your own storage.

How do I install Acr Literature Review in TypingMind?

Open Plugins → Skills → Install from GitHub in TypingMind and paste https://github.com/franklee16/academic-research-skills/tree/master/Awesome-Journal-Skills-main/Accounting-Research-Skills/skills/acr-literature-review. TypingMind reads its SKILL.md and installs it as a skill you can enable per chat.

Which AI models can use Acr Literature Review?

Any model you connect in TypingMind. AI skills are plain Markdown instructions rather than provider-specific code, so GPT, Claude, Gemini, Grok, and local models can all load this skill when a request matches it.

How many AI models can I use with Acr Literature Review?

As many as you like. As long as a model supports skills, you can use Acr Literature Review with it — GPT, Claude, Gemini, Grok, DeepSeek, Mistral, Llama and more — all on TypingMind with your own API keys.

Is the Acr Literature Review AI skill free?

It is published on GitHub by franklee16. Check the repository for licensing terms. You only pay your own AI provider for the tokens you use.

What are AI skills?

An AI skill is a reusable instruction bundle that teaches an AI model how to do one specific task. It follows the open Agent Skills format: a SKILL.md file with a name and description, plus any scripts, templates or reference files the model may need. The model reads the instructions only when your request matches the skill, so an installed skill costs nothing until it is used.

How are AI skills different from plugins or MCP servers?

A plugin or MCP server gives a model new tools to call — code that runs somewhere and returns a result. An AI skill gives the model knowledge and process instead: how to approach a task, which steps to follow, what good output looks like. Skills are plain Markdown, so they need no server, no API key and no runtime, and they work with any model.

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