Individual skill

acr-rebuttal

Use when responding to 《会计研究》 (Accounting Research) reviewer reports / an R&R — drafting a point-by-point response letter and 修改说明 that addresses accounting-measure construction, institutional/standard accuracy, identification, and information-mechanism concerns, while keeping the revision anonymous. Use only after the manuscript itself has been revised.

Accounting-Research-Skills/skills/acr-rebuttal/SKILL.md

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# 外审回复 / R&R(acr-rebuttal)

## 触发时机

- 收到《会计研究》外审意见或修改要求(双向匿名、三审制)
- 已对正文做了实质修订,需要写回复信与修改说明
- 多位审稿人意见冲突,需要协调回应

## 前提:先改正文,再写回复

回复信不替代修订。**先在正文落实修改**,回复信只解释"改了什么、在哪、为什么"。修改说明同样需匿名(不得泄露作者身份)。

## 会计稿外审高频意见类型与应对
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