Improving Response Rates to Accounts Receivable Confirmations: An Experiment Using Four Techniques.
通过实验检验四种技术（手贴邮票、附赠礼品、三天后提醒、橡皮章消息）对提高应收账款函证回复率的效果，发现除橡皮章消息外其他技术在第一轮有效，但多种技术组合效果不优于单一技术；第二轮中仅对小额账户附赠礼品有效。
Abstract Confirmation of accounts receivable by mail is a critical auditing task, as emphasized by a recent AICPA Auditing Procedure Study. Nonre sponse to the mailed confirmation requests requires costly second re- quests and alternative procedures. The AICPA study devoted one of its four chapters to suggestions for improving response rates and called for experimentation in a variety of practice settings. This study includes four response improvement techniques (a hand-affixed stamp on the reply envelope, a gift enclosure, a reminder mailed three days later, and a rubber-stamped message on the outgoing envelope) and an amount factor. Results indicate that all but the rubber-stamped message were effective after the first request, but that one technique was as good as two or more. After a second request, the only factor which increased response rates was a gift enclosure sent to the smaller accounts.