revacc-rebuttal

Business

Use when a Review of Accounting Studies (RAST) revise-and-resubmit has arrived and you must plan the revision and draft the point-by-point response — resolving the editor's first-order concerns (identification, the channel, measurement, or the model) before writing the letter. Plans and drafts the response; it does not run the new analyses from scratch (revacc-data-analysis) or re-run the submission preflight (revacc-submission).

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Source SKILL.md: https://github.com/brycewang-stanford/Awesome-Journal-Skills/blob/HEAD/Review-of-Accounting-Studies-Skills/skills/revacc-rebuttal/SKILL.md

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R&R Revision & Response (revacc-rebuttal)

When to trigger

You received a RAST revise-and-resubmit and must plan the revision
You need to draft the point-by-point response to the editor and referees
Referees disagree and you must triage which concerns are binding
New analyses change tables and the manuscript needs re-aligning
An analytical paper's referee disputes an assumption or a proposition

An R&R at RAST is a strong signal — treat it accordingly

Because RAST often decides on the first round, an R&R is a meaningful vote of confidence rather than routine. That raises the stakes on getting the revision right: you may not get a third round, so resolve the editor's first-order concerns substantively, not rhetorically. Do the analytical (or modeling) work before drafting the letter — a RAST R&R turns on whether you have actually strengthened identification, the economic channel, construct measurement, or the model, not on rhetorical skill.

Triage the referee points

First-order (must resolve): endogeneity/identification threats, an unidentified channel, fragile or invalid construct measurement, sample-construction concerns; for analytical papers, a load-bearing assumption a referee rejects or a proposition whose generality is questioned. These usually require new analyses (a cleaner setting, additional diagnostics, alternative proxies, falsification tests) or new modeling (relaxing an assumption, an extension, a robustness proposition).
Second-order (resolve or reason): additional robustness, exposition, framing, extra citations. Implement where cheap; otherwise explain clearly.
Conflicting referees: do not whipsaw the paper. State the trade-off and follow the editor's steer; note where you sided with one referee and why.

The editor's letter is the binding map — it tells you which points are first-order. Address those first.

Draft the response letter

One point, one response. Quote each comment, then give your response and point to the exact change (section, table number, new analysis, new proposition).
Show the new evidence. For identification/measurement concerns, present the new table or diagnostic in the letter (or a response appendix), not just a promise. For analytical concerns, show the revised result.
Be candid about limits. Where a concern cannot be fully resolved, state what the design (or model) can and cannot deliver, and add the scope condition to the paper.
Respectful and specific. Thank referees, concede valid points, defend with evidence — never dismiss.

Keep the manuscript consistent and anonymized

Re-align variable names, hypothesis labels, table numbers, and the contribution statement after the revision so the paper still reads as one story. Keep it double-anonymized for the next round (no acknowledgements or self-citation leaks introduced during revision). Refresh the data-provenance trail so it regenerates all revised exhibits; confirm any current data/code expectation on the official page (待核实; 检索于 2026-06).

Checklist

Revision analyses / modeling completed before drafting the response
Editor's first-order concerns identified and substantively resolved
Each referee comment quoted with a specific, change-anchored response
New identification/measurement/model evidence shown, not promised
Conflicting referees reconciled per the editor's steer
Manuscript re-aligned (names, labels, table numbers, contribution) and still anonymized
Provenance trail regenerates all revised exhibits

Anti-patterns

Writing the letter before doing the work.
Treating all referees equally instead of following the editor's priorities.
Promising robustness instead of showing it.
Cosmetic responses to first-order identification or measurement concerns.
Squandering a strong signal: under-investing in an R&R that RAST rarely grants.
Leaking anonymity through acknowledgements or self-cites added during revision.

Output format

【Editor first-order asks】[...] — resolved by ...
【Referee triage】R1/R2/R3 first-order vs second-order
【New work done】identification / measurement / falsification / modeling ...
【Response letter】per-point, change-anchored draft status
【Conflicts reconciled】editor's steer followed where ...
【Consistency & anonymity】manuscript re-aligned; still double-blind
【Next step】resubmit via Editorial Manager (revacc-submission for preflight)