## Accounting Overlay

### Activation
Apply this overlay when `manuscript-architect` is used for accounting manuscripts about disclosure, audit, governance, tax, reporting quality, accruals, earnings management, or capital-market consequences.

### Required Context
- Require the accounting construct, institutional reporting setting, empirical proxy, sample source, fiscal timing, and target accounting venue family.
- Require the claimed mechanism before drafting: disclosure channel, contracting channel, audit channel, governance channel, tax channel, or capital-market channel.
- Require the current evidence for construct validity, sample filters, source database items, and measurement robustness.

### Subject-Specific Procedure
1. Architect the introduction around the accounting institution, construct, and reporting or contracting mechanism.
2. Map every central claim to a construct, proxy, source item, fiscal period, and expected sign.
3. Separate measurement-validity claims from causal-identification claims and from economic interpretation.
4. Place sample construction, fiscal-year alignment, restatement treatment, missingness, winsorization, and database coverage in the methods architecture.
5. Make disclosure, accrual, audit, governance, or capital-market implications conditional on valid proxy construction.

### Reviewer-Risk Checks
- Check whether the manuscript uses an accounting proxy as if it were the construct itself.
- Check whether sample filters remove economically important observations or create reporting-setting selection.
- Check whether fiscal timing, database item mapping, or restatement treatment undermines the coefficient interpretation.

### Output Requirements
- The manuscript architecture must include a construct-proxy map and sample-construction checkpoint.
- Each central accounting claim must name construct, proxy, reporting setting, identification or association status, and measurement risk.
- Missing source-item, fiscal timing, or sample-filter evidence must be recorded as a revision task.

### Blocked Conditions
- Block strong accounting interpretation when the construct-proxy mapping is absent.
- Block disclosure or accrual claims when fiscal timing, source items, or sample filters are unspecified.
- Do not treat measurement validity as proof of causal identification.
