Do Converged International Auditing Standards Result in Converged International Auditor Behaviour?

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This research has both national and international benefits. International convergence of standards is beneficial as it reduces costs incurred in understanding and evaluating variations in national auditing standards. However, if auditor behaviour does not converge under converged standards, such benefits are reduced, and costs and information risk are increased. Australia has a policy of international convergence by 2005, and it is important that Australian representatives have input into the standard-setting process, and policy and research supporting these standards. Simnett, being the academic on the international standard-setting body, is in a unique position to directly provide this input, and improve the quality of these standards.