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pdf_signature_extraction/paper/paper_a_references.md
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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

5.6 KiB
Raw Blame History

References

[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.

[5] I. Hadjadj et al., "An offline signature verification method based on a single known sample and an explainable deep learning approach," Appl. Sci., vol. 10, no. 11, p. 3716, 2020.

[6] H. Li et al., "TransOSV: Offline signature verification with transformers," Pattern Recognit., vol. 145, p. 109882, 2024.

[7] S. Tehsin et al., "Enhancing signature verification using triplet Siamese similarity networks in digital documents," Mathematics, vol. 12, no. 17, p. 2757, 2024.

[8] P. Brimoh and C. C. Olisah, "Consensus-threshold criterion for offline signature verification using CNN learned representations," arXiv:2401.03085, 2024.

[9] N. Woodruff et al., "Fully-automatic pipeline for document signature analysis to detect money laundering activities," arXiv:2107.14091, 2021.

[10] S. Abramova and R. Bohme, "Detecting copy-move forgeries in scanned text documents," in Proc. Electronic Imaging, 2016.

[11] Y. Li et al., "Copy-move forgery detection in digital image forensics: A survey," Multimedia Tools Appl., 2024.

[12] Y. Jakhar and M. D. Borah, "Effective near-duplicate image detection using perceptual hashing and deep learning," Inf. Process. Manage., p. 104086, 2025.

[13] E. Pizzi et al., "A self-supervised descriptor for image copy detection," in Proc. CVPR, 2022.

[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.

[15] E. N. Zois, D. Tsourounis, and D. Kalivas, "Similarity distance learning on SPD manifold for writer independent offline signature verification," IEEE Trans. Inf. Forensics Security, vol. 19, pp. 13421356, 2024.

[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.

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[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.

[36] H. B. Mann and D. R. Whitney, "On a test of whether one of two random variables is stochastically larger than the other," Ann. Math. Statist., vol. 18, no. 1, pp. 5060, 1947.