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gbanyan 16e90bab20 Paper A v3.18: remove accountant-level + replication-dominated calibration + Gemini 2.5 Pro review minor fixes

Major changes (per partner red-pen + user decision):
- Delete entire accountant-level analysis (III.J, IV.E, Tables VI/VII/VIII,
  Fig 4) -- cross-year pooling assumption unjustified, removes the implicit
  "habitually stamps = always stamps" reading.
- Renumber sections III.J/K/L (was K/L/M) and IV.E/F/G/H/I (was F/G/H/I/J).
- Title: "Three-Method Convergent Thresholding" -> "Replication-Dominated
  Calibration" (the three diagnostics do NOT converge at signature level).
- Operational cosine cut anchored on whole-sample Firm A P7.5 (cos > 0.95).
- Three statistical diagnostics (Hartigan/Beta/BD-McCrary) reframed as
  descriptive characterisation, not threshold estimators.
- Firm A replication-dominated framing: 3 evidence strands -> 2.
- Discussion limitation list: drop accountant-level cross-year pooling and
  BD/McCrary diagnostic; add auditor-year longitudinal tracking as future work.
- Tone-shift: "we do not claim / do not derive" -> "we find / motivates".

Reference verification (independent web-search audit of all 41 refs):
- Fix [5] author hallucination: Hadjadj et al. -> Kao & Wen (real authors of
  Appl. Sci. 10:11:3716; report at paper/reference_verification_v3.md).
- Polish [16] [21] [22] [25] (year/volume/page-range/model-name).

Gemini 2.5 Pro peer review (Minor Revision verdict, A-F all positive):
- Neutralize script-path references in tables/appendix -> "supplementary
  materials".
- Move conflict-of-interest declaration from III-L to new Declarations
  section before References (paper_a_declarations_v3.md).

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

2026-04-27 17:43:09 +08:00

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Declarations

Conflict of interest. The authors declare no conflict of interest with Firm A, Firm B, Firm C, or Firm D, or with any other entity referenced in this work.

Data availability. All audit reports analysed in this study were obtained from the Market Observation Post System (MOPS) operated by the Taiwan Stock Exchange Corporation, a publicly accessible regulatory disclosure platform. The CPA registry used to map signatures to certifying CPAs is publicly available. Signature images, model weights, and reproducibility scripts are available in the supplementary materials.

Funding. [To be filled in before submission.]

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Declarations

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