Minlei Ye

Minlei Ye

Associate Professor (Accounting)
Management

 

Minlei Ye is an Associate Professor at the University of Toronto. Her research interests focus on the economics of auditing. She utilizes analytical and archival methods to study the impact of audit regulations and liabilities on audit quality, auditor independence, and audit market, as well as the economic factors that affect audit pricing. She has published papers in journals such as the Journal of Accounting Research, the Journal of Accounting & Economics, and Contemporary Accounting Research. Minlei is one of the founding members of the Accounting and Economics Society and a member of the Editorial Board at Contemporary Accounting Research. Her teaching interests include managerial accounting, auditing, and financial statement analysis and valuation. She believes in constructive learning and provides an engaging learning experience for students.

She earned her Ph.D. in Accounting from the University of British Columbia in 2009, and received her Bachelor's and Master's degree in Accounting from Renmin University of China. She has held the CPA, CGA designation since 2010. 

Publications

Research

  • Deng, M., E. Kim, and M. Ye. 2023. Audit partner identification, assignment and the market for audit talent. Contemporary Accounting Research 40 (3): 2140-2163. 
  • Ye, M. and D. A. Simunic. 2022. The Impact of PCAOB Type of Regulations on Auditors under Different Legal Systems. Journal of Accounting, Auditing and Finance Forthcoming. https://doi.org/10.1177/0148558X221078432
  • Gu, T, D. A. Simunic, M. T. Stein, M. Ye, and P. Zhang. 2020. The market for audit services: The role of market power. The Journal of International Accounting Research 19 (3): 3-8. 
  • Chu, L., D. A. Simunic, M. Ye, and P. Zhang. 2018. Transaction Costs and Competition among Auditors in Local Markets. Journal of Accounting and Economics. 65 (1): 129-147.
  • Deng, M., T. Lu, D. A. Simunic, and M. Ye. 2014. Do Joint Audits Improve or Impair Audit Quality? Journal of Accounting Research 52 (5): 1029-1060.
  • Chen, F., Y. Hou, G. Richardson, and M. Ye. 2018. Auditor Experience and the Timeliness of Litigation Loss Contingency Disclosures Contemporary Accounting Research 35 (2): 956-979.
  • Simunic, D. A., M. Ye, and P. Zhang. 2017. The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior Contemporary Accounting Research 34 (1): 7-38.
  • Ye, M. and D. A. Simunic. 2013. The Economics of Setting Auditing Standards Contemporary Accounting Research 30 (3): 1191-1215.
  • Cheng, Q, T Warfield, and M. Ye. 2011. Equity Incentives and Earnings Management: Evidence from the Banking Industry Journal of Accounting, Auditing, and Finance 26 (2): 317-349.
  • Chen, F., K. Lam, W. Smieliauskas, and M. Ye. 2016. Auditor Conservatism and Bank’s Measurement Uncertainty during the Financial Crisis International Journal of Auditing 20 (1): 52-65.
  • Simunic, D. A., M. Ye, and P. Zhang. 2015. Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards The Journal of International Accounting Research 14 (2): 221-234.
  • Gu, T, D. A. Simunic, M. T. Stein, M. Ye, and P. Zhang. 2020. The market for audit services: The role of market power. The Journal of International Accounting Research 19 (3).  

Monograph
Ye, M. 2023. The theory of auditing economics: evidence and suggestions for future research. Foundations and Trends® in Accounting 18 (3): 138-267.

Book 
Auditing and Society: Research on Audit Practice and Regulations. Wally Smieliauskas, Minlei Ye, and Ping Zhang. 2020. Routledge.