When I sample rate convert 16/48 to 16/44.1 in Audacity, I just open the file at 48, select the project rate as 44.1, and then export as wav, and have never had an issue with the resampling. I have never noticed any speed issues or file length changes in terms of total file time. This method seems fairly easy. I wonder if the simultanious word length reduction to 16 bit from 24 bit has anything to do with the problem noted in the orginal post?