Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
March 18, 2026The Accounting Review

A Simplified Statistical Technique for Use in Verifying Accounts Receivable: A Rejoinder.

View Full Paper
Ask AI
Bookmark
Share

Authors

RRRichard A. RidillaUniversity of Pittsburgh

Discussion

Loading...

Member takes

Overview

This commentary addresses methodological critiques on a technique for verifying accounts receivable, suggesting improvements.

Key Points

  • To respond to critiques regarding the integration of a statistical correction factor in the verification formula for accounts receivable.
  • Reviewed comments from Mark Stephan regarding the statistical technique.
  • Analyzed the implications of incorporating the correction factor into the formula.
  • Explored the decision-making process of accountants in verifying accounts.
  • Identified potential issues when sample sizes exceed the total number of accounts.
  • Emphasized the necessity of incorporating correction factors to improve reliability.
  • Highlighted that accountants' decisions on sample review might often be based on conjecture.

Cite This Study

Richard A. Ridilla (1960) studied this question.

synapsesocial.com/papers/69ba427c4e9516ffd37a2d45https://doi.org/10.2308/tar-7129932
View Full Paper
Ask AI
Bookmark
Share

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A SIMPLIFIED STATISTICAL TECHNIQUE FOR USE IN VERIFYING ACCOUNTS RECEIVABLE.1959
  2. 2FAULTY ADVICE ABOUT STATISTICAL SAMPLING--SOME COMMENTS ON 'A SIMPLIFIED STATISTICAL TECHNIQUE FOR USE IN VERIFYING ACCOUNTS RECEIVABLE'1960
  3. 3APPLICABILITY OF STATISTICAL SAMPLING TECHNIQUES TO THE CONFIRMATION OF ACCOUNTS RECEIVABLE.1956
  4. 4Nonsampling Errors in Accounts Receivable Confirmation.1972
  5. 5Statistical vs. Judgment Sampling: An Empirical Study of Auditing the Accounts Receivable of a Small Retail Store.1971