better resolution and less errors.
this is a highly debatable topic though.
the benefits of a higher bit depth far outway the benefits of a higher sample rate. you also have to learn how to balance good quality recordings with available disk space. The higher the sample rate and bit depth, the more disk space is needed.
But like Bear has mentioned time and time again, if you can't get a good recording at 16/44.1...24/192 is not going to do anything different for you. Find a standard that you like to use, and then just "Set it, and forget it!"....until you dither down of course.