Paper A v3.16: remove unsupported visual-inspection / sanity-sample claims
User review of the v3.15 Sanity Sample subsection revealed that the paper's claim of "inter-rater agreement with the classifier in all 30 cases" (Results IV-G.4) was not backed by any data artifact in the repository. Script 19 exports a 30-signature stratified sample to reports/pixel_validation/sanity_sample.csv, but that CSV contains only classifier output fields (stratum, sig_id, cosine, dhash_indep, pixel_identical, closest_match) and no human-annotation column, and no subsequent script computes any human--classifier agreement metric. User confirmed that the only human annotation in the project was the YOLO training-set bounding-box labeling; signature classification (stamped vs hand-signed) was done entirely by automated numerical methods. The 30/30 sanity-sample claim was therefore factually unsupported and has been removed. Investigation additionally revealed that the "independent visual inspection of randomly sampled Firm A reports reveals pixel-identical signature images...for many of the sampled partners" framing used as the first strand of Firm A's replication-dominated evidence (Section III-H first strand, Section V-C first strand, and the Conclusion fourth contribution) had the same provenance problem: no human visual inspection was performed. The underlying FACT (that Firm A contains many byte-identical same-CPA signature pairs) is correct and fully supported by automated byte-level pair analysis (Script 19), but the "visual inspection" phrasing misrepresents the provenance. Changes: 1. Results IV-G.4 "Sanity Sample" subsection deleted entirely (results_v3.md L271-273). 2. Methodology III-K penultimate paragraph describing the 30-signature manual visual sanity inspection deleted (methodology_v3.md L259). 3. Methodology Section III-H first strand (L152) rewritten from "independent visual inspection of randomly sampled Firm A reports reveals pixel-identical signature images...for many of the sampled partners" to "automated byte-level pair analysis (Section IV-G.1) identifies 145 Firm A signatures that are byte-identical to at least one other same-CPA signature from a different audit report, distributed across 50 distinct Firm A partners (of 180 registered); 35 of these byte-identical matches span different fiscal years." All four numbers verified directly from the signature_analysis.db database via pixel_identical_to_closest = 1 filter joined to accountants.firm. 4. Discussion V-C first strand (L41) rewritten analogously to refer to byte-level pair evidence with the same four verified numbers. 5. Conclusion fourth contribution (L21) rewritten to "byte-level pair analysis finding of 145 pixel-identical calibration-firm signatures across 50 distinct partners (Section IV-G.1)." 6. Abstract (L5): "visual inspection and accountant-level mixture evidence..." rewritten as "byte-level pixel-identity evidence (145 signatures across 50 partners) and accountant-level mixture evidence..." Abstract now at 250/250 words. 7. Introduction (L55): "visual-inspection evidence" relabeled "byte-level pixel-identity evidence" for internal consistency. 8. Methodology III-H penultimate (L164): "validation role is played by the visual inspection" relabeled "validation role is played by the byte-level pixel-identity evidence" for consistency. All substantive claims are preserved and now back-traceable to Script 19 output and the signature_analysis.db pixel_identical_to_closest flag. This correction brings the paper's descriptive language into strict alignment with its actual methodology, which is fully automated (except for YOLO training annotation, disclosed in Methodology Section III-B). Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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@@ -38,7 +38,7 @@ A recurring theme in prior work that treats Firm A or an analogous reference gro
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Our evidence across multiple analyses rules out that assumption for Firm A while affirming its utility as a calibration reference.
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Three convergent strands of evidence support the replication-dominated framing.
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First, the visual-inspection evidence: randomly sampled Firm A reports exhibit pixel-identical signature images across different audit engagements and fiscal years for many of the sampled partners---a physical impossibility under independent hand-signing events.
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First, the byte-level pair evidence: 145 Firm A signatures (from 50 distinct partners of 180 registered) have a byte-identical same-CPA match in a different audit report, with 35 of these matches spanning different fiscal years. Independent hand-signing cannot produce byte-identical images across distinct reports, so these pairs directly establish image reuse within Firm A.
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Second, the signature-level statistical evidence: Firm A's per-signature cosine distribution is unimodal long-tail rather than a tight single peak; 92.5% of Firm A signatures exceed cosine 0.95, with the remaining 7.5% forming the left tail.
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Third, the accountant-level evidence: of the 171 Firm A CPAs with enough signatures ($\geq 10$) to enter the accountant-level GMM, 32 (19%) fall into the middle-band C2 cluster rather than the high-replication C1 cluster---consistent with within-firm heterogeneity in signing output (potentially spanning hand-signing partners, multi-template replication workflows, CPAs undergoing mid-sample mechanism transitions, and CPAs whose pooled coordinates reflect mixed-quality replication; we do not disaggregate these mechanisms---see Section III-G for the scope of claims) rather than a pure replication population.
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Of the 178 valid Firm A CPAs (the 180 registered CPAs minus two excluded for disambiguation ties in the registry; Section IV-G.2), seven are outside the GMM for having fewer than 10 signatures, so we cannot place them in a cluster from the cross-sectional analysis alone.
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