Paper A v3.18.1: address remaining partner red-pen prose clarity items
Three targeted fixes per partner's red-pen audit (residue from v3.18 cleanup):
1. III-D 92.6% match rate -- partner red-circled the bare figure ("不太懂改善線").
Add explicit explanation of the unmatched 7.4% (13,573 signatures): they
could not be matched to a registered CPA name (deviation from two-signature
layout, OCR-name mismatch) and are excluded from same-CPA pairwise analyses
for definitional reasons, not discarded as noise.
2. III-I.1 Hartigan dip-test wording -- partner wrote "?所以為何?" next to the
"rejecting unimodality is consistent with but does not directly establish
bimodality" sentence. Replace with a direct three-line explanation: the
test asks "is the distribution single-peaked?", a non-significant p means
we cannot reject single-peak, a significant p means more than one peak
(could be 2/3/...). Removes the partner's confusion without losing rigor.
3. IV-G validation lead-in -- partner wrote "不太懂為何陳述?" on the
tangled "consistency check / threshold-free / operational classifier"
triple. Rewrite as a three-bullet structure that names the *informative
quantity* in each subsection (temporal trend / concentration ratio /
cross-firm gap) and states explicitly why each is robust to cutoff choice.
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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@@ -74,6 +74,7 @@ Batch inference on all 86,071 documents extracted 182,328 signature images at a
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A red stamp removal step was applied to each cropped signature using HSV color-space filtering, replacing detected red regions with white pixels to isolate the handwritten content.
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Each signature was matched to its corresponding CPA using positional order (first or second signature on the page) against the official CPA registry, achieving a 92.6% match rate (168,755 of 182,328 signatures).
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The remaining 7.4% (13,573 signatures) could not be matched to a registered CPA name---typically because the auditor's report page format deviates from the standard two-signature layout, or because OCR of the printed CPA name on the page returns a name not present in the registry---and these signatures are excluded from all subsequent same-CPA pairwise analyses (a same-CPA best-match statistic is undefined when a signature has no assigned CPA). The 92.6% matched subset is the sample that flows into Sections IV-D through IV-H; the unmatched 7.4% are excluded for definitional reasons rather than discarded as noise.
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## E. Feature Extraction
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@@ -188,7 +189,11 @@ Because all three diagnostics are applied to the same sample rather than to inde
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We use two closely related KDE-based threshold estimators and apply each where it is appropriate.
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When two labeled populations are available (e.g., the all-pairs intra-class and inter-class similarity distributions of Section IV-C), the *KDE crossover* is the intersection point of the two kernel density estimates under Scott's rule for bandwidth selection [28]; under equal priors and symmetric misclassification costs it approximates the Bayes-optimal decision boundary between the two classes.
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When a single distribution is analysed (e.g., the per-signature best-match cosine distribution of Section IV-D) the *KDE antimode* is the local density minimum between two modes of the fitted density; it serves the same decision-theoretic role when the distribution is multimodal but is undefined when the distribution is unimodal.
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In either case we use the Hartigan & Hartigan dip test [37] as a formal test of unimodality (rejecting the null of unimodality is consistent with but does not directly establish bimodality specifically), and perform a sensitivity analysis varying the bandwidth over $\pm 50\%$ of the Scott's-rule value to verify threshold stability.
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In either case we use the Hartigan & Hartigan dip test [37] as a formal test of unimodality.
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The dip test asks one question: *is the distribution single-peaked?*
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A non-significant $p$-value means we cannot reject the single-peak null (the data are consistent with one peak); a significant $p$-value means the distribution has *more than one peak* (it could be two, three, or more---the test does not specify how many).
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We use the test to decide whether a KDE antimode is well-defined (it is, only when there is more than one peak), not to assert any particular number of components.
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We additionally perform a sensitivity analysis varying the bandwidth over $\pm 50\%$ of the Scott's-rule value to verify threshold stability.
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### 2) Method 2: Finite Mixture Model via EM
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