 gbanyan
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9b11f03548
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Paper A v3: full rewrite for IEEE Access with three-method convergence
Major changes from v2:
Terminology:
- "digitally replicated" -> "non-hand-signed" throughout (per partner v3
feedback and to avoid implicit accusation)
- "Firm A near-universal non-hand-signing" -> "replication-dominated"
(per interview nuance: most but not all Firm A partners use replication)
Target journal: IEEE TAI -> IEEE Access (per NCKU CSIE list)
New methodological sections (III.G-III.L + IV.D-IV.G):
- Three convergent threshold methods (KDE antimode + Hartigan dip test /
Burgstahler-Dichev McCrary / EM-fitted Beta mixture + logit-GMM
robustness check)
- Explicit unit-of-analysis discussion (signature vs accountant)
- Accountant-level 2D Gaussian mixture (BIC-best K=3 found empirically)
- Pixel-identity validation anchor (no manual annotation needed)
- Low-similarity negative anchor + Firm A replication-dominated anchor
New empirical findings integrated:
- Firm A signature cosine UNIMODAL (dip p=0.17) - long left tail = minority
hand-signers
- Full-sample cosine MULTIMODAL but not cleanly bimodal (BIC prefers 3-comp
mixture) - signature-level is continuous quality spectrum
- Accountant-level mixture trimodal (C1 Deloitte-heavy 139/141,
C2 other Big-4, C3 smaller firms). 2-comp crossings cos=0.945, dh=8.10
- Pixel-identity anchor (310 pairs) gives perfect recall at all cosine
thresholds
- Firm A anchor rates: cos>0.95=92.5%, dual-rule cos>0.95 AND dh<=8=89.95%
New discussion section V.B: "Continuous-quality spectrum vs discrete-
behavior regimes" - the core interpretive contribution of v3.
References added: Hartigan & Hartigan 1985, Burgstahler & Dichev 1997,
McCrary 2008, Dempster-Laird-Rubin 1977, White 1982 (refs 37-41).
export_v3.py builds Paper_A_IEEE_Access_Draft_v3.docx (462 KB, +40% vs v2
from expanded methodology + results sections).
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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2026-04-21 00:14:47 +08:00 |
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