ACC and RES affect your chances of landing a debuff on a target. When attempting to land a debuff, there are essentially two different stages. The first stage is the activation stage and the second stage is the resistance stage. You need to get through both stages before the debuff will land.
Activation Stage
The activation stage is NOT dependent on ACC or RES. It is only dependent on the identity of the skill. This means you can not turn a 10% stun into a 100% stun by increasing your accuracy. For example, the Warbear's Thrash says it has a 50% chance of landing the debuff, so you have a 50% chance of passing the activation (I believe this may be increased by levelling up the skill). If you pass the activation stage, you go to the resistance stage.
Resistance Stage
Once a skill's debuff activates, your opponent has a chance of resisting it. The target will have AT LEAST a 15% chance of resisting any debuff, and this may increase depending on the attacker's ACC and the target RES. More specifically, if Target RES - Attacker ACC is greater than 15, that will become the opponent's chance of resisting.
In short:
Chance of RESIST = Max(15, Target RES - Attacker ACC)% or Chance of landing Debuff = 100 - Max(15, Target RES - Attacker ACC)%
EXAMPLE
Let's say we have a Lich with 60 ACC attacking a monster with a 80 RES with Soul Summoning (unskilled). Soul Summoning has a 75% chance of passing the activation check, and 80 - 60 is 20, which is greater than 15. This gives the Lich:
0.75 * 0.80 = 0.60, or 60% of inflicting its attack speed debuff.
Moves that do not have a % associated with their debuff in the tooltip (Water Imps, Water Sylph, etc.) usually have a 100% chance of passing the activation check, unless there was a tooltip error like Lich when it was first released. You can tell whether or not your monster passed the Activation check by checking if the RESIST text shows up (this means you passed the activation check but the opponent resisted).
Elemental Advantages/Disadvantages
When an attacker attacks a target that has an elemental advantage, there is a chance of the hit landing as a Glancing Hit (not sure of the exact % of this happening). In that case, the activation step is skipped and the debuff won't land. This is also true for any monsters with the Glancing Hit debuff. I believing there's no difference between a Crushing Hit and a normal hit in terms of debuff activation, but I have not found evidence of that.
There are however, some exceptions to this rule. The Fire Rakshasa's Burning Whip's Attack Bar drain can trigger on Glancing Hit. I believe this may be because Burning Whip's a passive so attack bar drain is not part of the actual skill that got a Glancing Hit.
SOURCE: The information here was translated from the official Korean forums by a member on the english Com2Us forums, I've paraphrased the information to make it easier to understand (I think). The original thread is here: http://forum.com2us.com/forum/main-forum/summoner-s-war/guides-and-tips-ac/53755-effect-acc-and-effect-res
NOTE
There are a few skills that kind of seem like they would be debuffs but do not count as debuffs. A good example of this is Fire Rakshasa's Attack Bar drain or the Pierret's buff removal. I have never seen Fire Rakshasa's Attack Bar drain fail and the Pierret's buff removal can go through Immunity, which blocks debuffs. The Fire Rakshasa is an extremely curious case because the Warbear's Thrash CAN be resisted even though it has a similar effect.
ACC and RES affect your chances of landing a debuff on a target. When attempting to land a debuff, there are essentially two different stages. The first stage is the activation stage and the second stage is the resistance stage. You need to get through both stages before the debuff will land.
Activation Stage
The activation stage is NOT dependent on ACC or RES. It is only dependent on the identity of the skill. This means you can not turn a 10% stun into a 100% stun by increasing your accuracy. For example, the Warbear's Thrash says it has a 50% chance of landing the debuff, so you have a 50% chance of passing the activation (I believe this may be increased by levelling up the skill). If you pass the activation stage, you go to the resistance stage.
Resistance Stage
Once a skill's debuff activates, your opponent has a chance of resisting it. The target will have AT LEAST a 15% chance of resisting any debuff, and this may increase depending on the attacker's ACC and the target RES. More specifically, if Target RES - Attacker ACC is greater than 15, that will become the opponent's chance of resisting.
In short:
Chance of RESIST = Max(15, Target RES - Attacker ACC)% or Chance of landing Debuff = 100 - Max(15, Target RES - Attacker ACC)%
EXAMPLE
Let's say we have a Lich with 60 ACC attacking a monster with a 80 RES with Soul Summoning (unskilled). Soul Summoning has a 75% chance of passing the activation check, and 80 - 60 is 20, which is greater than 15. This gives the Lich:
0.75 * 0.80 = 0.60, or 60% of inflicting its attack speed debuff.
Moves that do not have a % associated with their debuff in the tooltip (Water Imps, Water Sylph, etc.) usually have a 100% chance of passing the activation check, unless there was a tooltip error like Lich when it was first released. You can tell whether or not your monster passed the Activation check by checking if the RESIST text shows up (this means you passed the activation check but the opponent resisted).
Elemental Advantages/Disadvantages
When an attacker attacks a target that has an elemental advantage, there is a chance of the hit landing as a Glancing Hit (not sure of the exact % of this happening). In that case, the activation step is skipped and the debuff won't land. This is also true for any monsters with the Glancing Hit debuff. I believing there's no difference between a Crushing Hit and a normal hit in terms of debuff activation, but I have not found evidence of that.
There are however, some exceptions to this rule. The Fire Rakshasa's Burning Whip's Attack Bar drain can trigger on Glancing Hit. I believe this may be because Burning Whip's a passive so attack bar drain is not part of the actual skill that got a Glancing Hit.
SOURCE: The information here was translated from the official Korean forums by a member on the english Com2Us forums, I've paraphrased the information to make it easier to understand (I think). The original thread is here: http://forum.com2us.com/forum/main-forum/summoner-s-war/guides-and-tips-ac/53755-effect-acc-and-effect-res
NOTE
There are a few skills that kind of seem like they would be debuffs but do not count as debuffs. A good example of this is Fire Rakshasa's Attack Bar drain or the Pierret's buff removal. I have never seen Fire Rakshasa's Attack Bar drain fail and the Pierret's buff removal can go through Immunity, which blocks debuffs. The Fire Rakshasa is an extremely curious case because the Warbear's Thrash CAN be resisted even though it has a similar effect.
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