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gbanyan 939a348da4 Add Paper A (IEEE TAI) complete draft with Firm A-calibrated dual-method classification
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>
2026-04-06 23:05:33 +08:00

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5.6 KiB
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Raw Blame History

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# References
<!-- IEEE numbered style, sequential by first appearance in text -->
[1] Taiwan Certified Public Accountant Act (會計師法), Art. 4; FSC Attestation Regulations (查核簽證核准準則), Art. 6. Available: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0400067
[2] S.-H. Yen, Y.-S. Chang, and H.-L. Chen, "Does the signature of a CPA matter? Evidence from Taiwan," *Res. Account. Regul.*, vol. 25, no. 2, pp. 230235, 2013.
[3] J. Bromley et al., "Signature verification using a Siamese time delay neural network," in *Proc. NeurIPS*, 1993.
[4] S. Dey et al., "SigNet: Convolutional Siamese network for writer independent offline signature verification," arXiv:1707.02131, 2017.
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[9] N. Woodruff et al., "Fully-automatic pipeline for document signature analysis to detect money laundering activities," arXiv:2107.14091, 2021.
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[11] Y. Li et al., "Copy-move forgery detection in digital image forensics: A survey," *Multimedia Tools Appl.*, 2024.
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[14] L. G. Hafemann, R. Sabourin, and L. S. Oliveira, "Learning features for offline handwritten signature verification using deep convolutional neural networks," *Pattern Recognit.*, vol. 70, pp. 163176, 2017.
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[16] L. G. Hafemann, R. Sabourin, and L. S. Oliveira, "Meta-learning for fast classifier adaptation to new users of signature verification systems," *IEEE Trans. Inf. Forensics Security*, vol. 15, pp. 17351745, 2019.
[17] H. Farid, "Image forgery detection," *IEEE Signal Process. Mag.*, vol. 26, no. 2, pp. 1625, 2009.
[18] F. Z. Mehrjardi, A. M. Latif, M. S. Zarchi, and R. Sheikhpour, "A survey on deep learning-based image forgery detection," *Pattern Recognit.*, vol. 144, art. no. 109778, 2023.
[19] J. Luo et al., "A survey of perceptual hashing for multimedia," *ACM Trans. Multimedia Comput. Commun. Appl.*, vol. 21, no. 7, 2025.
[20] D. Engin et al., "Offline signature verification on real-world documents," in *Proc. CVPRW*, 2020.
[21] D. Tsourounis et al., "From text to signatures: Knowledge transfer for efficient deep feature learning in offline signature verification," *Expert Syst. Appl.*, 2022.
[22] B. Chamakh and O. Bounouh, "A unified ResNet18-based approach for offline signature classification and verification," *Procedia Comput. Sci.*, vol. 270, 2025.
[23] A. Babenko, A. Slesarev, A. Chigorin, and V. Lempitsky, "Neural codes for image retrieval," in *Proc. ECCV*, 2014, pp. 584599.
[24] Qwen2.5-VL Technical Report, Alibaba Group, 2025.
[25] Ultralytics, "YOLOv11 documentation," 2024. [Online]. Available: https://docs.ultralytics.com/
[26] K. He, X. Zhang, S. Ren, and J. Sun, "Deep residual learning for image recognition," in *Proc. CVPR*, 2016.
[27] N. Krawetz, "Kind of like that," The Hacker Factor Blog, 2013. [Online]. Available: https://www.hackerfactor.com/blog/index.php?/archives/529-Kind-of-Like-That.html
[28] B. W. Silverman, *Density Estimation for Statistics and Data Analysis*. London: Chapman & Hall, 1986.
[29] J. Cohen, *Statistical Power Analysis for the Behavioral Sciences*, 2nd ed. Hillsdale, NJ: Lawrence Erlbaum, 1988.
[30] Z. Wang, A. C. Bovik, H. R. Sheikh, and E. P. Simoncelli, "Image quality assessment: From error visibility to structural similarity," *IEEE Trans. Image Process.*, vol. 13, no. 4, pp. 600612, 2004.
[31] J. V. Carcello and C. Li, "Costs and benefits of requiring an engagement partner signature: Recent experience in the United Kingdom," *The Accounting Review*, vol. 88, no. 5, pp. 15111546, 2013.
[32] A. D. Blay, M. Notbohm, C. Schelleman, and A. Valencia, "Audit quality effects of an individual audit engagement partner signature mandate," *Int. J. Auditing*, vol. 18, no. 3, pp. 172192, 2014.
[33] W. Chi, H. Huang, Y. Liao, and H. Xie, "Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan," *Contemp. Account. Res.*, vol. 26, no. 2, pp. 359391, 2009.
[34] J. Redmon, S. Divvala, R. Girshick, and A. Farhadi, "You only look once: Unified, real-time object detection," in *Proc. CVPR*, 2016, pp. 779788.
[35] J. Zhang, J. Huang, S. Jin, and S. Lu, "Vision-language models for vision tasks: A survey," *IEEE Trans. Pattern Anal. Mach. Intell.*, vol. 46, no. 8, pp. 56255644, 2024.
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<!-- Total: 36 references -->