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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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References

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