Paper A v3.18: remove accountant-level + replication-dominated calibration + Gemini 2.5 Pro review minor fixes

Major changes (per partner red-pen + user decision):
- Delete entire accountant-level analysis (III.J, IV.E, Tables VI/VII/VIII,
  Fig 4) -- cross-year pooling assumption unjustified, removes the implicit
  "habitually stamps = always stamps" reading.
- Renumber sections III.J/K/L (was K/L/M) and IV.E/F/G/H/I (was F/G/H/I/J).
- Title: "Three-Method Convergent Thresholding" -> "Replication-Dominated
  Calibration" (the three diagnostics do NOT converge at signature level).
- Operational cosine cut anchored on whole-sample Firm A P7.5 (cos > 0.95).
- Three statistical diagnostics (Hartigan/Beta/BD-McCrary) reframed as
  descriptive characterisation, not threshold estimators.
- Firm A replication-dominated framing: 3 evidence strands -> 2.
- Discussion limitation list: drop accountant-level cross-year pooling and
  BD/McCrary diagnostic; add auditor-year longitudinal tracking as future work.
- Tone-shift: "we do not claim / do not derive" -> "we find / motivates".

Reference verification (independent web-search audit of all 41 refs):
- Fix [5] author hallucination: Hadjadj et al. -> Kao & Wen (real authors of
  Appl. Sci. 10:11:3716; report at paper/reference_verification_v3.md).
- Polish [16] [21] [22] [25] (year/volume/page-range/model-name).

Gemini 2.5 Pro peer review (Minor Revision verdict, A-F all positive):
- Neutralize script-path references in tables/appendix -> "supplementary
  materials".
- Move conflict-of-interest declaration from III-L to new Declarations
  section before References (paper_a_declarations_v3.md).

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

paper/export_v3.py

@@ -24,6 +24,9 @@ SECTIONS = [
     "paper_a_conclusion_v3.md",
     # Appendix A: BD/McCrary bin-width sensitivity (see v3.7 notes).
     "paper_a_appendix_v3.md",
+    # Declarations (COI / data availability / funding) before References,
+    # per IEEE Access convention.
+    "paper_a_declarations_v3.md",
     "paper_a_references_v3.md",
 ]
 
@@ -201,7 +204,7 @@ def main():
     run = p.add_run(
         "Automated Identification of Non-Hand-Signed Auditor Signatures\n"
         "in Large-Scale Financial Audit Reports:\n"
-        "A Dual-Descriptor Framework with Three-Method Convergent Thresholding"
+        "A Dual-Descriptor Framework with Replication-Dominated Calibration"
     )
     run.font.size = Pt(16)
     run.font.name = "Times New Roman"