Light §IV-K secondary analysis per v4.0 author choice (codex
round-22 open question 1). Reruns the K=3 mixture + Paper A
operational-rule per-CPA hand_frac on the full accountant dataset
(n = 686) and compares to the Big-4 primary scope (n = 437).
Results:
Component drift Big-4 -> Full:
C1 hand-leaning |dcos| = 0.018, |ddh| = 2.0, |dwt| = 0.14
C2 mixed |dcos| = 0.002, |ddh| = 0.3, |dwt| = 0.02
C3 replicated |dcos| = 0.000, |ddh| = 0.0, |dwt| = 0.12
Spearman rho (P_C1 vs paperA_hand_frac):
Big-4: +0.9627
Full dataset: +0.9558
|drift| = 0.0069
Reading: K=3 component ordering and Spearman convergence are
preserved at full scope, supporting the v4.0 reproducibility
claim. Component locations and weights shift modestly because
mid/small-firm composition broadens C1 (hand-leaning) and reduces
C3 weight; this is expected since mid/small firms include
hand-leaning CPAs that the Big-4-primary scope deliberately
excludes. Crossings and component locations are NOT operationally
interchangeable between scopes; §IV-K reports them only as a
robustness cross-check.
The five-way moderate-confidence band is NOT re-evaluated here
(Light scope); §IV-J flags it as inherited from v3.x calibration
without v4-specific recalibration.
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
