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Agent skill

Revacc Theory Development

by brycewang-stanford in brycewang-stanford/Awesome-Journal-Skills

A skill your agent uses when the economic mechanism, analytical model, or testable predictions are the bottleneck for a Review of Accounting Studies (RAST) manuscript — articulating the friction…

MITAuto-check passedBusiness, Finance & HR

Install Revacc Theory Development

skills CLI
$ npx skills add brycewang-stanford/Awesome-Journal-Skills --skill revacc-theory-development -a claude-code

Project install by default; add -g for ~/.claude/skills/.

GitHub CLI
$ gh skill install brycewang-stanford/Awesome-Journal-Skills revacc-theory-development --agent claude-code

Project scope by default; add --scope user for a personal install. Needs GitHub CLI 2.90.0 or later (public preview).

Manual copy
$ git clone --depth 1 https://github.com/brycewang-stanford/Awesome-Journal-Skills.git skills-src && mkdir -p .claude/skills && cp -r skills-src/Review-of-Accounting-Studies-Skills/skills/revacc-theory-development .claude/skills/revacc-theory-development && rm -rf skills-src

Use ~/.claude/skills/ instead of .claude/skills for a personal install. The folder must contain SKILL.md.

Claude Code skills documentation · loads skills from .claude/skills/

Facts

Skill name
revacc-theory-development
GitHub stars
1.2k
Token cost
~1.4k tokens
SKILL.md length
590 words
Files
1
Skills in repo
2,387
Repo updated
First seen
Licence
MIT

At a glance

A skill your agent uses when the economic mechanism, analytical model, or testable predictions are the bottleneck for a Review of Accounting Studies (RAST) manuscript — articulating the friction…

  • Works in 5 steps: Setting & construct — the accounting… → Friction — the information or agency… → Channel — the economic process linking… → …
  • The economic mechanism
  • SKILL.md covers When to trigger, RAST is a genuine home for…, The mechanism chain… and Building the analytical model…, plus 3 more sections
  • Instructions only: no scripts, shell commands, URLs or credentials in SKILL.md

What it does

Revacc Theory Development is an agent skill from brycewang-stanford/Awesome-Journal-Skills. Use when the economic mechanism, analytical model, or testable predictions are the bottleneck for a Review of Accounting Studies (RAST) manuscript — articulating the friction behind an accounting effect or building a parsimonious disclosure/contracting model with proven propositions. Builds the argument; it does not design identification (revacc-methods) or run estimation (revacc-data-analysis).

Its SKILL.md is about 1.4k tokens, which your agent loads only when the skill is triggered. It is a single SKILL.md file with no bundled scripts.

It sits in Business, Finance & HR, covering Accounting and bookkeeping and Data analysis. The repository describes itself as: Journal-specific Claude Code/Codex skill packs covering mainstream journals — AER, QJE, Nature, Cell, 管理世界, 经济研究 & 200+ more — your fast track to getting published. ｜ 覆盖主流期刊的… The licence is MIT.

When your agent uses it

  • The economic mechanism
  • Analytical model
  • Building a parsimonious disclosure/contracting model with proven propositions

Example prompts

  • “/revacc-theory-development”

Workflow steps

5 steps, taken from the first numbered list in SKILL.md.

  1. Setting & construct — the accounting object (disclosure, accrual, audit, tax position) and the institutional setting that makes it bite.
  2. Friction — the information or agency friction (asymmetric information, adverse selection, moral hazard, contracting/monitoring force…
  3. Channel — the economic process linking construct to outcome (pricing, contracting, real investment, litigation, reputation, enforcement).
  4. Direction & form — sign; monotone, non-monotone, or conditional.
  5. Cross-section / boundary — where the effect strengthens or reverses, and why economically.

What it can do on your machine

Read from SKILL.md and the folder at commit 932eb23. It shows what the files ask for, not the result of running them.

  • Tool permissions

    Pre-approves nothing: there is no allowed-tools line, so your agent's usual permission prompts apply.

    From allowed-tools in the SKILL.md frontmatter.

  • Runs code

    No scripts in the folder and no shell commands in SKILL.md.

    From the folder's file list and the shell code blocks in SKILL.md.

  • Network

    No URLs in SKILL.md.

    From URLs in SKILL.md, links to its own repository left out.

  • Credentials

    Names no API keys, tokens, secrets or passwords.

    From names ending in _API_KEY, _TOKEN, _SECRET, _KEY or _PASSWORD in SKILL.md.

Context cost

Revacc Theory Development loads about 1.4k tokens when it runs. Until then it costs about 106 tokens; SKILL.md has 590 words of instructions outside code blocks.

Always · name and description, kept in context so the agent knows when to use it
~106
When it runs · the whole SKILL.md, loaded when a task matches
~1.4k

Estimates: characters ÷ 4, the usual rule of thumb; real counts depend on the model's tokenizer. Scripts and assets cost tokens only if the agent reads them.

Safety

Auto-check passed

The automated check found no risky patterns in SKILL.md.

Automated static check — not a guarantee. Review scripts before installing. It scans the text of SKILL.md for risky patterns (piping downloads into a shell, reading credential files, hidden Unicode, destructive commands); files beside SKILL.md are not scanned.

SKILL.md

The full file from brycewang-stanford/Awesome-Journal-Skills at commit 932eb23, republished under its MIT licence (© brycewang-stanford). 590 words, ~1,406 tokens.

Download SKILL.mdSave it as .claude/skills/revacc-theory-development/SKILL.md (or your agent's skills folder).
name
revacc-theory-development
description
Use when the economic mechanism, analytical model, or testable predictions are the bottleneck for a Review of Accounting Studies (RAST) manuscript — articulating the friction behind an accounting effect or building a parsimonious disclosure/contracting model with proven propositions. Builds the argument; it does not design identification (revacc-methods) or run estimation (revacc-data-analysis).

Theory & Model Development (revacc-theory-development)

When to trigger

  • Predictions read as bald associations ("disclosure X relates to outcome Y") with no friction
  • You have archival results and are tempted to write predictions around them (HARKing risk)
  • An analytical paper needs a clean information structure, equilibrium, and comparative statics
  • A claimed channel (information asymmetry, agency, real effects) is asserted but not modeled
  • A referee says "what is the friction?", "the model is not minimal", or "the comparative static has no accounting reading"

RAST is a genuine home for analytical accounting

Unlike outlets where modeling is marginal, RAST runs a real analytical lane alongside archival and experimental work. That raises two distinct bars depending on the lane, and the most common failure is mixing them up.

  • Analytical / modeling. State primitives — players, information structure (who knows what, when), payoffs — then solve for equilibrium and present propositions with proofs and comparative statics. The RAST-specific demand: the model must be the minimal structure that delivers an accounting implication (optimal disclosure granularity, the demand for conservatism, signaling through reporting choices, audit-effort incentives, performance-measure design, the real effects of mandatory reporting). An elegant equilibrium with no accounting payoff is a math paper RAST will reject.
  • Empirical archival. Derive directional predictions from accounting and information economics before estimation. Name the friction the accounting acts on and the channel verb (reduces information asymmetry, tightens monitoring, relaxes a covenant, disciplines investment, deters tax aggressiveness).
  • Experimental / behavioral. Ground hypotheses in psychology plus accounting theory (judgment, motivated reasoning, professional skepticism, investor processing) where archival data cannot isolate the mechanism; the experiment manipulates the construct to establish the channel directly.

The mechanism chain (archival/experimental)

  1. Setting & construct — the accounting object (disclosure, accrual, audit, tax position) and the institutional setting that makes it bite.
  2. Friction — the information or agency friction (asymmetric information, adverse selection, moral hazard, contracting/monitoring force, attention constraint).
  3. Channel — the economic process linking construct to outcome (pricing, contracting, real investment, litigation, reputation, enforcement).
  4. Direction & form — sign; monotone, non-monotone, or conditional.
  5. Cross-section / boundary — where the effect strengthens or reverses, and why economically.
Show full SKILL.md (248 more words)Show less

Building the analytical model (RAST-style)

  • Make the information structure explicit and defend each assumption as load-bearing — referees probe whether a simpler model gives the same result.
  • Prove propositions; never assert equilibrium properties. Put proofs in an appendix, intuition in the text.
  • Translate comparative statics into empirical predictions or policy implications an accounting reader cares about; pair the model with a stylized empirical illustration where feasible — RAST values theory that speaks to data.
  • Name the closest existing disclosure/agency model and state the marginal modeling move (a new friction, a relaxed assumption, an added stage).

Checklist

  • Every prediction rests on a named friction and channel, not a mechanical correlation
  • Archival predictions were fixed before estimation (no HARKing)
  • Analytical claims are stated as proven propositions with comparative statics
  • The model is defended as the minimal structure for the result
  • Each comparative static has an explicit accounting reading (not just an economics one)
  • At least one rival explanation is named and will be tested or modeled out
  • The marginal move over the nearest prior model/theory is stated

Anti-patterns

  • HARKing: writing predictions to match regression output after the fact.
  • Model without payoff: a clean equilibrium whose comparative statics carry no accounting implication.
  • Non-minimal model: assumptions a referee can strip without changing the result.
  • Borrowed friction: invoking "information asymmetry" with no account of how it operates here.
  • Mechanical prediction: a sign that follows from accounting identities rather than economics.
  • Channel by proxy: asserting a real-effects channel the design cannot separate from pricing.

Output format

text
【Lane】archival / analytical / experimental
【Friction】information asymmetry / agency / contracting / attention ...
【Analytical only】primitives + information structure stated? propositions proven? minimal? yes/no
【Prediction P1 (focal)】construct → channel → outcome; direction/form
【Prediction P2 (channel/mediation)】...
【P3+ (cross-section/boundary)】... economic reason
【Accounting payoff】the implication a reporting reader cares about
【Rival explanation】named + how it will be ruled out
【Next skill】revacc-literature-positioning, then revacc-methods

© brycewang-stanford, MIT. Rendered from Markdown: HTML in the file is shown as text, images as links, and headings moved down two levels. Raw file

Files

Just SKILL.md in Review-of-Accounting-Studies-Skills/skills/revacc-theory-development of brycewang-stanford/Awesome-Journal-Skills.

Open the folder on GitHubat commit 932eb23

Compare with similar skills

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Categories

Questions about Revacc Theory Development

What does Revacc Theory Development do?

A skill your agent uses when the economic mechanism, analytical model, or testable predictions are the bottleneck for a Review of Accounting Studies (RAST) manuscript — articulating the friction…. Revacc Theory Development is an agent skill from brycewang-stanford/Awesome-Journal-Skills. Use when the economic mechanism, analytical model, or testable predictions are the bottleneck for a Review of Accounting Studies (RAST) manuscript — articulating the friction behind an accounting effect or building a parsimonious disclosure/contracting model with proven propositions.

When should I use Revacc Theory Development?

Revacc Theory Development fits situations like: the economic mechanism; analytical model; building a parsimonious disclosure/contracting model with proven propositions.

How do I install Revacc Theory Development in Claude Code?

Run `npx skills add brycewang-stanford/Awesome-Journal-Skills --skill revacc-theory-development -a claude-code`. Or copy the skill folder (Review-of-Accounting-Studies-Skills/skills/revacc-theory-development in brycewang-stanford/Awesome-Journal-Skills) into .claude/skills/revacc-theory-development in your project. Claude Code loads it when a task matches its description.

How do I install Revacc Theory Development in Codex?

Run `npx skills add brycewang-stanford/Awesome-Journal-Skills --skill revacc-theory-development -a codex`. Or copy the skill folder (Review-of-Accounting-Studies-Skills/skills/revacc-theory-development in brycewang-stanford/Awesome-Journal-Skills) into .agents/skills/revacc-theory-development in your project. Codex loads it when a task matches its description.

Can I use Revacc Theory Development in Cursor, Gemini CLI or GitHub Copilot?

Cursor, Gemini CLI, GitHub Copilot and OpenCode also load SKILL.md folders. With the skills CLI, run `npx skills add brycewang-stanford/Awesome-Journal-Skills --skill revacc-theory-development -a cursor` (or -a gemini-cli, github-copilot or opencode for the others). To copy it by hand, put the folder in .cursor/skills/revacc-theory-development, .gemini/skills/revacc-theory-development, .github/skills/revacc-theory-development and .opencode/skills/revacc-theory-development in your project.

What does Revacc Theory Development need to run?

SKILL.md names no scripts, command-line tools or credentials: Revacc Theory Development is instructions for the agent only.

Does Revacc Theory Development access the network?

SKILL.md contains no URLs. Any network use would come from the scripts or tools the agent runs. This is read from the text; nothing was executed.

Is Revacc Theory Development safe to install?

Our automated static check of SKILL.md found no risky patterns, such as piping downloads into a shell, reading credential files or hidden Unicode. It is not a guarantee. Review the folder before installing.

What licence does Revacc Theory Development use?

Revacc Theory Development is published under the MIT licence (the repository's licence). It allows redistribution, so the full SKILL.md is shown on this page.

How many tokens does Revacc Theory Development use?

About 1.4k tokens (SKILL.md is roughly 5.6k characters). Agents keep only the skill's name and description in context until a task matches; then they load SKILL.md in full.

What are the alternatives to Revacc Theory Development?

Skills that share tags, products or a category with Revacc Theory Development: Financial Parser (OneWave-AI/claude-skills, 328 stars), Car Methods (franklee16/academic-research-skills, 223 stars), Car Theory Development (franklee16/academic-research-skills, 223 stars) and Jar Contribution Framing (franklee16/academic-research-skills, 223 stars). The comparison table on this page puts their stars, adoption, token cost, safety result and licence side by side.

Who maintains Revacc Theory Development?

brycewang-stanford (a GitHub user) maintains it in brycewang-stanford/Awesome-Journal-Skills, which has 1,228 GitHub stars. The repository holds 2,387 skills in this directory. The repository was last updated on September 27, 2026.

Source: brycewang-stanford/Awesome-Journal-Skills on GitHub. Facts on this page come from the repository at the commit we read; the author's words are quoted as theirs.