Roger Simnett is Macquarie Group Foundation Scientia Professor of Accounting and Academic Director, Centre for Social Impact, at UNSW Australia Business School. He has an international research reputation and his research interests cover a range of international auditing/assurance issues aimed at improving audit/assurance quality and making policy recommendations. His current areas of interests include improving the measurement and assurability of corporate reporting, in both financial and nonfinancial disclosures. He is the author of a leading auditing and assurance textbook, and has published in the world’s leading journals. Roger has a background in standard setting. Among his responsibilities he was a member of the Australian Auditing and Assurance Standards Board and of the International Auditing and Assurance Standards Board (IAASB). He was a member of the International Integrated Reporting Council working group and technical task force and recently co-chaired the task force that developed the assurance standard on greenhouse gas emissions disclosures for the IAASB.