gbanyan
939a348da4
Paper draft includes all sections (Abstract through Conclusion), 36 references, and supporting scripts. Key methodology: Cosine similarity + dHash dual-method verification with thresholds calibrated against known-replication firm (Firm A). Includes: - 8 section markdown files (paper_a_*.md) - Ablation study script (ResNet-50 vs VGG-16 vs EfficientNet-B0) - Recalibrated classification script (84,386 PDFs, 5-tier system) - Figure generation and Word export scripts - Citation renumbering script ([1]-[36]) - Signature analysis pipeline (12 steps) - YOLO extraction scripts Three rounds of AI review completed (GPT-5.4, Claude Opus 4.6, Gemini 3 Pro). Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
11 lines
1.2 KiB
Markdown
11 lines
1.2 KiB
Markdown
# Impact Statement
|
|
|
|
<!-- 100-150 words. Non-specialist readable. No jargon. Specific, not vague. -->
|
|
|
|
Auditor signatures on financial reports are a key safeguard of corporate accountability.
|
|
When Certified Public Accountants digitally copy and paste a single signature image across multiple reports instead of signing each one individually, this safeguard is undermined---yet detecting such practices through manual inspection is infeasible at the scale of modern financial markets.
|
|
We developed an artificial intelligence system that automatically extracts and analyzes signatures from over 90,000 audit reports spanning over a decade of filings by publicly listed companies.
|
|
By combining deep learning-based visual feature analysis with perceptual hashing, the system distinguishes genuinely handwritten signatures from digitally replicated ones.
|
|
Our analysis reveals substantial variation in signature similarity patterns across accounting firms, with a calibration group independently identified as using digital replication exhibiting distinctly higher similarity scores.
|
|
After further validation, this technology could serve as an automated screening tool to support financial regulators in monitoring signature authenticity at national scale.
|