gbanyan
9604b273c0
Mechanical copy-edit closing the OPEN/PARTIAL items from paper/codex_review_gpt55_v4_round7.md; substantive empirical content unchanged. Manuscript-splice items (strip internal draft notes, update stale abstract-count note) deferred to final splice. - Phase 4 prose §V-G + §III-K methodology: "candidate classifiers" -> "candidate checks" (closes round-7 m13 + Spot-check 3 wording leak) - Phase 4 prose §II: remove placeholder caveat sentence at the LOOO paragraph (closes round-7 M6 + A4) - References v3: add [42] Stone 1974, [43] Geisser 1975, [44] Vehtari et al. 2017 (44 entries; was 41) — backs the §II LOOO addition - Round-7 review: add row-count clarification note (11 Major / 15 Minor labelled rows vs. the prompt's 9/12 tally) - STATE.md: refresh from stale Phase-2 snapshot to current Phase 5 status — Phases 1-4 complete; codex rounds 1-7 closed at Minor Revision; pending Gemini + Opus rounds + round-2/3 convergence Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
94 lines
7.3 KiB
Markdown
94 lines
7.3 KiB
Markdown
# References
|
||
|
||
<!-- IEEE numbered style, sequential by first appearance in text. v3 adds statistical-method refs (37–41). -->
|
||
|
||
[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. 230–235, 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] H.-H. Kao and C.-Y. Wen, "An offline signature verification and forgery detection 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. Böhme, "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. 163–176, 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. 1342–1356, 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. 1735–1745, 2020.
|
||
|
||
[17] H. Farid, "Image forgery detection," *IEEE Signal Process. Mag.*, vol. 26, no. 2, pp. 16–25, 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.*, vol. 189, art. 116136, 2022.
|
||
|
||
[22] B. Chamakh and O. Bounouh, "A unified ResNet18-based approach for offline signature classification and verification across multilingual datasets," *Procedia Comput. Sci.*, vol. 270, pp. 4024–4033, 2025.
|
||
|
||
[23] A. Babenko, A. Slesarev, A. Chigorin, and V. Lempitsky, "Neural codes for image retrieval," in *Proc. ECCV*, 2014, pp. 584–599.
|
||
|
||
[24] S. Bai, K. Chen, X. Liu, J. Wang, W. Ge, S. Song, K. Dang, P. Wang, S. Wang, J. Tang, H. Zhong, Y. Zhu, M. Yang, Z. Li, J. Wan, P. Wang, W. Ding, Z. Fu, Y. Xu, J. Ye, X. Zhang, T. Xie, Z. Cheng, H. Zhang, Z. Yang, H. Xu, and J. Lin, "Qwen2.5-VL technical report," arXiv:2502.13923, 2025. [Online]. Available: https://arxiv.org/abs/2502.13923
|
||
|
||
[25] Ultralytics, "YOLO11 documentation," 2024. [Online]. Available: https://docs.ultralytics.com/models/yolo11/
|
||
|
||
[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. 600–612, 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. 1511–1546, 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. 172–192, 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. 359–391, 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. 779–788.
|
||
|
||
[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. 5625–5644, 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. 50–60, 1947.
|
||
|
||
[37] J. A. Hartigan and P. M. Hartigan, "The dip test of unimodality," *Ann. Statist.*, vol. 13, no. 1, pp. 70–84, 1985.
|
||
|
||
[38] D. Burgstahler and I. Dichev, "Earnings management to avoid earnings decreases and losses," *J. Account. Econ.*, vol. 24, no. 1, pp. 99–126, 1997.
|
||
|
||
[39] J. McCrary, "Manipulation of the running variable in the regression discontinuity design: A density test," *J. Econometrics*, vol. 142, no. 2, pp. 698–714, 2008.
|
||
|
||
[40] A. P. Dempster, N. M. Laird, and D. B. Rubin, "Maximum likelihood from incomplete data via the EM algorithm," *J. R. Statist. Soc. B*, vol. 39, no. 1, pp. 1–38, 1977.
|
||
|
||
[41] H. White, "Maximum likelihood estimation of misspecified models," *Econometrica*, vol. 50, no. 1, pp. 1–25, 1982.
|
||
|
||
[42] M. Stone, "Cross-validatory choice and assessment of statistical predictions," *J. R. Statist. Soc. B*, vol. 36, no. 2, pp. 111–147, 1974.
|
||
|
||
[43] S. Geisser, "The predictive sample reuse method with applications," *J. Amer. Statist. Assoc.*, vol. 70, no. 350, pp. 320–328, 1975.
|
||
|
||
[44] A. Vehtari, A. Gelman, and J. Gabry, "Practical Bayesian model evaluation using leave-one-out cross-validation and WAIC," *Stat. Comput.*, vol. 27, no. 5, pp. 1413–1432, 2017.
|
||
|
||
<!-- Total: 44 references (v3: 41 + 3 new LOOO refs for v4 §II addition) -->
|