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.
Bailey et al. (Sat,) studied this question.