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Paper A v3.12: resolve Gemini 3.1 Pro round-11 full-paper review findings

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Round-11 Gemini 3.1 Pro fresh full-paper review (Minor Revision)
surfaced four issues that the prior 10 rounds (codex gpt-5.4 x4, codex
gpt-5.5 x1, Gemini 3.1 Pro x2, Opus 4.7 x1, paragraph-level v3.11
review) all missed:

1. MAJOR - Percentile-terminology contradiction between Section III-L
   L290 and Section III-H L160. III-L called 0.95 the "whole-sample
   Firm A P95" of the per-signature best-match cosine distribution,
   but III-H states 92.5% of Firm A signatures exceed 0.95. Under
   standard bottom-up percentile convention this makes 0.95 the P7.5,
   not the P95; Table XI calibration-fold data (Firm A cosine
   median = 0.9862, P5 = 0.9407) confirms true P95 is near 0.998.
   Fix: rewrote III-L L290 to state 0.95 corresponds to approximately
   the whole-sample Firm A P7.5 with the 92.5%/7.5% complement stated
   explicitly. dHash P95 claims elsewhere (Table XI, L229/L233) were
   already correct under standard convention and are unchanged.

2. MINOR - Firm A CPA count inconsistency. Discussion V-C L44 said
   "Nine additional Firm A CPAs are excluded from the GMM for having
   fewer than 10 signatures" but Results IV-G.2 L216 defines 178
   valid Firm A CPAs (180 registry minus 2 disambiguation-excluded);
   178 - 171 = 7. Fix: corrected to "seven are outside the GMM" with
   explicit 178-baseline and cross-reference to IV-G.2.

3. MINOR - Table XVI mixed-firm handling broken promise. Results
   L355-356 previously said "mixed-firm reports are reported
   separately" but Table XVI only lists single-firm rows summing to
   exactly 83,970, and no subsequent prose reports the 384 mixed-firm
   agreement rate. Fix: rewrote L355-356 to state Table XVI covers
   the 83,970 single-firm reports only and that the 384 mixed-firm
   reports (0.46%) are excluded because firm-level agreement is not
   well defined when the two signers are at different firms.

4. MINOR - Contribution-count structural inconsistency. Introduction
   enumerates seven contributions, Conclusion opens with "Our
   contributions are fourfold." Fix: rewrote the Conclusion lead to
   "The seven numbered contributions listed in Section I can be
   grouped into four broader methodological themes," making the
   grouping explicit.

No re-computation. All tables (IV-XVIII) and Appendix A numbers
unchanged. Abstract unchanged (still 248/250 words).

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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@@ -352,8 +352,8 @@ Taiwanese statutory audit reports are co-signed by two engagement partners (a pr
Under firm-wide stamping practice at a given firm, both signers on the same report should receive the same signature-level classification.
Disagreement between the two signers on a report is informative about whether the stamping practice is firm-wide or partner-specific.
For each report with exactly two signatures and complete per-signature data (83,970 reports assigned to a single firm, plus 384 reports with one signer per firm in the mixed-firm buckets for 84,354 total), we classify each signature using the dual-descriptor rules of Section III-L and record whether the two classifications agree.
Table XVI reports per-firm intra-report agreement (firm-assignment defined by the firm identity of both signers; mixed-firm reports are reported separately).
For each report with exactly two signatures and complete per-signature data (84,354 reports total: 83,970 single-firm reports, in which both signers are at the same firm, and 384 mixed-firm reports, in which the two signers are at different firms), we classify each signature using the dual-descriptor rules of Section III-L and record whether the two classifications agree.
Table XVI reports per-firm intra-report agreement for the 83,970 single-firm reports only (firm-assignment defined by the common firm identity of both signers); the 384 mixed-firm reports (0.46% of the 2-signature corpus) are excluded from the intra-report analysis because firm-level agreement is not well defined when the two signers are at different firms.
<!-- TABLE XVI: Intra-Report Classification Agreement by Firm
| Firm | Total 2-signer reports | Both non-hand-signed | Both uncertain | Both style | Both hand-signed | Mixed | Agreement rate |