Individual skill
tar-topic-selection
Use when choosing or sharpening a research question for a The Accounting Review (TAR) manuscript — testing whether the question is contribution-driven, identifiable with accounting data, and a fit for TAR versus JAR/JAE or a specialist AAA section journal. Selects and scopes the question; it does not build the model (tar-theory-development) or design identification (tar-methods).
The-Accounting-Review-Skills/skills/tar-topic-selection/SKILL.md
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- Observed behavior
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- Last checked
- Nov 9, 2026
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- Repository last updated
- Sep 27, 2026
- License
- MIT
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# Topic Selection & TAR Fit (tar-topic-selection)
## When to trigger
- You have a dataset (Compustat/CRSP/Audit Analytics/EDGAR) and want a publishable accounting question
- You have a regulatory or institutional shock and want to know what it can identify
- You are unsure whether the question belongs at TAR, JAR/JAE, or a specialist journal
- A colleague says "this is a finance paper, not an accounting paper" and you need to reposition
## The TAR fit test
TAR is open to all rigorous methods across financial accounting, capital markets, auditing,
management accounting, taxation, and accounting information systems. Its single overriding criterion
is the **significance of the contribution to the accounting literature**. A good TAR question