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acr-literature-review

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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.

When to use

• Building literature review for Accounting Research
• Entering accounting research lineage
• Positioning gap as accounting contribution
• Organizing review by source, progress, gap, and position
• Identifying accounting theory and measurement benchmarks
• Addressing reviewer comments on theoretical positioning

When not to use

• Piling recent Chinese empirical citations
• Listing citations by year
• Using vague gap statements like 'few studies'

Skill page

Source