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March 18, 2026The Accounting Review

The Return of "Problem" Confirmation Requests by the U.S. Postal Service.

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Authors

RARobert H. AshtonRHRobert E. HylasKPMG (United States)

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Implication

Audit evaluates the reliability of the U.S. Postal Service in returning undeliverable confirmation requests, suggesting reliability.

Key Points

  • To assess the U.S. Postal Service's effectiveness in returning confirmation requests sent to non-existent addresses.
  • Sent 600 confirmation requests to various non-existent addresses across 95 cities.
  • Utilized a 2x2x2x3 factorial design to analyze four independent variables.
  • Measured both the percentage returned and the timing of each return.
  • 100% of requests sent to non-existent names and addresses were returned as undeliverable.
  • Requests sent to legitimate names at non-existent addresses had some being delivered.
  • Findings support auditors' reliance on the U.S. Postal Service for problem requests.

Cite This Study

Ashton et al. (1980) studied this question.

synapsesocial.com/papers/69ba42bc4e9516ffd37a3397https://doi.org/10.2308/tar-4496032
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Also Consider

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

  1. 1Improving Response Rates to Accounts Receivable Confirmations: An Experiment Using Four Techniques.1986
  2. 2Nonsampling Errors in Accounts Receivable Confirmation.1972
  3. 3Improving the Results of Second Request Confirmation Procedures.1995
  4. 4An Investigation of Accounts Receivable Confirmation Response Timing.1996
  5. 5APPLICABILITY OF STATISTICAL SAMPLING TECHNIQUES TO THE CONFIRMATION OF ACCOUNTS RECEIVABLE.1956