Individual skill
revacc-methods
Use when research design and identification are the bottleneck for a Review of Accounting Studies (RAST) manuscript — choosing the setting, shock, and design that credibly identify an accounting effect, or fixing the primitives and solution concept of an analytical model. Designs the study; it does not run the estimation and robustness (revacc-data-analysis) or frame the contribution (revacc-contribution-framing).
Review-of-Accounting-Studies-Skills/skills/revacc-methods/SKILL.md
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# Research Design & Identification (revacc-methods)
## When to trigger
- Your treatment (a disclosure, a standard adoption, an audit/tax regime) may be endogenous
- Adoption is staggered across firms/years and you need a defensible DiD
- You have an association and a referee will ask "is this causal or just correlation?"
- You are designing an experiment to isolate a channel archival data cannot separate
- You are building an analytical model and must fix primitives, timing, and the equilibrium concept
## Identification for archival accounting at RAST
Accounting treatments — disclosure choices, conservatism, auditor selection, tax positions, standard adoption — are rarely random, so RAST referees expect a **credible identification strategy**, not kitchen-sink controls. Pick the design that breaks the endogeneity for *your* accounting setting.
