# Declarations

**Conflict of interest.** The authors declare no conflict of interest with Firm A, Firm B, Firm C, or Firm D, or with any other entity referenced in this work.

**Data availability.** All audit reports analysed in this study were obtained from the Market Observation Post System (MOPS) operated by the Taiwan Stock Exchange Corporation, a publicly accessible regulatory disclosure platform. The CPA registry used to map signatures to certifying CPAs is publicly available. Signature images, model weights, and reproducibility scripts are available in the supplementary materials.

**Funding.** [To be filled in before submission.]
