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• We define higher audit quality as greater assurance of high financial reporting quality. • We provide a framework for systematically choosing among the commonly used audit quality proxies and evaluating their results.

• We review the commonly used audit quality models and conclude that more conceptual guidance is needed to disentangle audit quality from firms’ innate characteristics and financial reporting systems. • We encourage future researchers to continue expanding our knowledge of client demand-side factors, and further explore additional factors related to both auditor and client competencies. We define higher audit quality as greater assurance of high financial reporting quality. Researchers use many proxies for audit quality, with little guidance on choosing among them. Drivers For E5400 here. We provide a framework for systematically evaluating their unique strengths and weaknesses. Because it is inextricably intertwined with financial reporting quality, audit quality also depends on firms’ innate characteristics and financial reporting systems. Our review of the models commonly used to disentangle these constructs suggests the need for better conceptual guidance. Download Game Super Pool Pc.

Finally, we urge more research on the role of auditor and client competency in driving audit quality. Hajime No Ippo Season 3 Episode 1 Download there. • Previous article in issue • Next article in issue. This paper was presented at the 2013 Journal of Accounting and Economics conference. We are grateful to Jerry Zimmerman (editor) for his guidance, and to John Donovan, Richard Frankel, Josh Lee, Xiumin Martin, and Hojun Seo for their insightful discussion.

We appreciate the comments and suggestions provided by Joseph Carcello, Jere Francis, Ronen Gal-Orr, Mingyi Hung, Clive Lennox, Inder Kahruna, Elaine Mauldin, Nate Newton, Kannan Raghunandan, Roger Simnett, Mike Stein, Meng Yan, Mike Willenborg, JAE conference participants, and workshop participants at Chinese University of Hong Kong, Boston College, Northeastern University, and the University of Missouri. We thank Karen Ton for her excellent research assistance.

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Original Article Nationwide Public-Access Defibrillation in Japan Tetsuhisa Kitamura, M.D., Taku Iwami, M.D., Takashi Kawamura, M.D., Ken Nagao, M.D., Hideharu Tanaka, M.D., and Atsushi Hiraide, M.D., for the Implementation Working Group for the All-Japan Utstein Registry of the Fire and Disaster Management Agency N Engl J Med 2010; 362:994-1004 DOI: 10.1056/NEJMoa0906644. Methods From January 1, 2005, through December 31, 2007, we conducted a prospective, population-based, observational study involving consecutive patients across Japan who had an out-of-hospital cardiac arrest and in whom resuscitation was attempted by emergency responders. We evaluated the effect of nationwide dissemination of public-access AEDs on the rate of survival after an out-of-hospital cardiac arrest. The primary outcome measure was the 1-month rate of survival with minimal neurologic impairment. A multivariate logistic-regression analysis was performed to assess factors associated with a good neurologic outcome. Results A total of 312,319 adults who had an out-of-hospital cardiac arrest were included in the study; 12,631 of these patients had ventricular fibrillation and had an arrest that was of cardiac origin and that was witnessed by bystanders. In 462 of these patients (3.7%), shocks were administered by laypersons with the use of public-access AEDs, and the proportion increased, from 1.2% to 6.2%, as the number of public-access AEDs increased (P.