Individual skill

car-literature-positioning

Use when positioning a Contemporary Accounting Research (CAR) manuscript within the accounting literature — identifying the conversation it joins, distinguishing it from closely related accounting/finance/economics work, and disclosing overlap with the authors' own related papers as CAR's author declaration requires.

Contemporary-Accounting-Research-Skills/skills/car-literature-positioning/SKILL.md

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# Literature Positioning (car-literature-positioning)

## When to trigger

- The intro reads as gap-spotting ("no paper has examined…") rather than joining a debate
- A reviewer says "how is this different from [closely related accounting paper]?"
- The contribution overlaps with the authors' own concurrent work and must be disclosed
- The paper sits near the accounting/finance/economics border and the accounting conversation is unclear

## Join an accounting conversation, not a generic one

CAR papers earn their place by advancing a live **accounting** conversation — for example, on disclosure and information asymmetry, earnings quality and the properties of accounting numbers, auditor judgment and audit quality, the real effects of reporting, tax avoidance and incentives, or governance and accounting information. Identify the two or three streams your paper speaks to and the specific finding or assumption you confirm, qualify, extend, or overturn. Because CAR is method-agnostic, position against the *substance* of the prior work, not its method: an experiment can sharpen the mechanism behind an archival association, and an analytical model can rationalize a documented empirical regularity. Make that cross-tradition relationship explicit — it is a recurring CAR strength.

## Distinguish from the nearest neighbors
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