Paper A v3.18.2: address codex GPT-5.5 round-16 Minor-Revision findings

Codex independent peer review (paper/codex_review_gpt55_v3_18_1.md) audited
empirical claims against scripts/JSON reports rather than rubber-stamping
prior Accept verdicts. Verdict: Minor Revision. This commit addresses every
flagged item.

- Soften mechanism-identification language (Results IV-D.1, Discussion B):
  per-signature cosine "fails to reject unimodality" rather than "reflects a
  single dominant generative mechanism"; framing tied to joint evidence.
- Replace overabsolute "single stored image" with multi-template phrasing
  in Introduction and Methodology III-A.
- Reframe Methodology III-H so practitioner knowledge is non-load-bearing;
  evidentiary basis is the paper's own image evidence.
- Fix stale section cross-references after the v3.18 retitling: IV-F.* ->
  IV-G.* in 11 locations across methodology and results.
- Fix 0.941 / 0.945 / 0.9407 wording in Methodology III-K to use the
  calibration-fold P5 = 0.9407 and the rounded sensitivity cut 0.945.
- Soften "sharp discontinuity" in Results IV-G.3 to "23-28 percentage-point
  gap consistent with firm-wide non-hand-signing practice".
- Soften Conclusion's "directly generalizable" with explicit conditions on
  analogous anchors and artifact-generation physics.
- Add Appendix B: table-to-script provenance map (15 manuscript tables
  mapped to generating scripts and JSON report artifacts).
- New script signature_analysis/28_byte_identity_decomposition.py produces
  reproducible artifacts for two previously-unverified claims:
  (a) 145 / 50 / 180 / 35 Firm A byte-identity decomposition (verified);
  (b) cross-firm dual-descriptor convergence -- corrected from the previous
      manuscript text "non-Firm-A 11.3% vs Firm A 58.7% (5x)" to the
      database-verified "non-Firm-A 42.12% vs Firm A 88.32% (~2.1x)".
- Clarify scripts 19 / 21 docstrings: legacy EER / FRR / Precision / F1
  helpers are retained for diagnostic use only and are NOT cited as
  biometric performance in the paper. Remove "interview evidence" wording.
- Rebuild Paper_A_IEEE_Access_Draft_v3.docx.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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@@ -9,7 +9,7 @@ While the law permits either a handwritten signature or a seal, the CPA's attest
The digitization of financial reporting has introduced a practice that complicates this intent.
As audit reports are now routinely generated, transmitted, and archived as PDF documents, it is technically and operationally straightforward to reproduce a CPA's stored signature image across many reports rather than re-executing the signing act for each one.
This reproduction can occur either through an administrative stamping workflow---in which scanned signature images are affixed by staff as part of the report-assembly process---or through a firm-level electronic signing system that automates the same step.
From the perspective of the output image the two workflows are equivalent: both yield a pixel-level reproduction of a single stored image on every report the partner signs off, so that signatures on different reports of the same partner are identical up to reproduction noise.
From the perspective of the output image the two workflows are equivalent: both can reproduce one or more stored signature images, producing same-CPA signatures that are identical or near-identical up to reproduction, scanning, compression, and template-variant noise.
We refer to signatures produced by either workflow collectively as *non-hand-signed*.
Although this practice may fall within the literal statutory requirement of "signature or seal," it raises substantive concerns about audit quality, as an identically reproduced signature applied across hundreds of reports may not represent meaningful individual attestation for each engagement.
The accounting literature has long examined the audit-quality consequences of partner-level engagement transparency: studies of partner-signature mandates in the United Kingdom find measurable downstream effects [31], cross-jurisdictional evidence on individual partner signature requirements highlights similar quality channels [32], and Taiwan-specific evidence on mandatory partner rotation documents how individual-partner identification interacts with audit-quality outcomes [33].