Individual skill
revacc-topic-selection
Use when scoping or pressure-testing the research question for a Review of Accounting Studies (RAST) manuscript — confirming it is a contribution-driven financial-accounting question that fits RAST's archival/analytical/experimental lanes. Locks the question; it does not build the model (revacc-theory-development) or design identification (revacc-methods).
Review-of-Accounting-Studies-Skills/skills/revacc-topic-selection/SKILL.md
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# Topic Selection (revacc-topic-selection)
## When to trigger
- You have a setting or a dataset (Compustat/CRSP/I/B/E/S, audit data, a disclosure event) but not yet a sharp accounting question
- The idea reads as a generic finance/economics paper that merely uses accounting data
- You cannot say in one sentence what a reader *learns about accounting* that they did not know
- The paper could plausibly go to TAR, JAR, JAE, or CAR and you are unsure RAST is the right home
- You have an analytical idea and need to decide whether RAST's modeling lane is the better fit than an empirical reframing
## What RAST rewards vs. desk-rejects
RAST publishes work whose payoff is to **financial accounting and reporting**: disclosure (voluntary and mandatory), earnings quality and management, accruals, valuation and the value-relevance of accounting numbers, capital-market consequences, analysts and forecasting, audit, and taxation. The journal's distinguishing feature is that it takes **analytical (modeling) accounting** as seriously as empirical archival work, plus a thinner experimental stream. A topic earns its place when the *accounting construct is the object of study*, not a control variable.
