A short note on Cuntz splice from a viewpoint of continuous orbit equivalence of topological Markov shifts

Let $A$ be an $N\times N$ irreducible matrix with entries in $\{0,1\}$. We present an easy way to find an $(N+3)\times (N+3)$ irreducible matrix $\bar{A}$ with entries in $\{0,1\}$ such that their Cuntz–Krieger algebras ${\mathcal{O}}_A$ and ${\mathcal{O}}_{\bar{A}}$ are isomorphic and $ \det(1 -A) = - \det(1-\bar{A}). $ As a consequence, we know that two Cuntz–Krieger algebras ${\mathcal{O}}_A$ and ${\mathcal{O}}_B$ are isomorphic if and only if the one-sided topological Markov shift $(X_A,{\sigma }_A)$ is continuously orbit equivalent to $(X_B,{\sigma }_B)$ or $(X_{\bar{B}},{\sigma }_{\bar{B}})\mathrm{.}$