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Minlei Ye

Minlei Ye

    Minlei Ye

    Assistant Professor of Accounting, Department of Management, University of Toronto Mississauga

    Degrees: PhD, University of British Columbia
    MA, Renmin University of China
    BA, Renmin University of China
    CPA, CGA
    Email: Send an email to Minlei Ye


    Minlei Ye is an Assistant Professor of Accounting, Department of Management, University of Toronto Mississauga with a cross-appointment to Accounting area at Rotman. Her research is focused on the economics of auditing, with an emphasis on analytical research in auditing standards setting, pricing, auditor industry expertise, and auditor independence.

    Academic Positions

    2009 - Present  Assistant Professor of Accounting; University of Toronto

    Selected Publications - Papers

    • Transaction Costs and Competition among Audit Firms in Local Markets; Chu, Ling, Dan A. Simunic, Minlei Ye, Ping Zhang; Journal of Accounting and Economics; forthcoming; 2018
    • The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior; D.A. Simunic, Ping Zhang, Minlei Ye; Contemporary Accounting Research; Issue: 34 (1); 2017; Pages: 7-38
    • Auditor Experience and the Timeliness of Litigation Loss Contingency Disclosures; Feng Chen, Yu Hou, Gordon Richardson, Minlei Ye; Contemporary Accounting Research; Issue: Accepted; 2017
    • Auditor Conservatism and Banks' Measurement Uncertainty during the Financial Crisis; Feng Chen, Kevin Lam, Wally Smieliauskas, Minlei Ye; International Journal of Auditing; Issue: 20 (1); 2016; Pages: 52-65
    • Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards; Dan A. Simunic, Minlei Ye, Ping Zhang; the Journal of International Accounting Research; Issue: 14 (2); 2015; Pages: 221-234
    • Do Joint Audits Improve or Impair Audit Quality?; Deng, M, Lu, T., Simunic, D. A., Ye, M.; Journal of Accounting Research; Issue: 52 (5); 2014; Pages: 1029-1060
    • The Economics of Setting Auditing Standards; Ye, M. and D. A. Simunic; Contemporary Accounting Research; Issue: 30 (3); 2013; Pages: 1191-1215
    • Equity Incentives and Earnings Management: Evidence from the Banking Industry; Cheng, Q, T. Warfield, and M. Ye; Journal of Accounting Auditing and Finance; Issue: 26 (2); 2011; Pages: 317-349

    Honors and Awards

    2015  Insight Grant; SSHRC
    2013  The Michael-Lee Chin Family Institute for Corporate Citizenship research grant; University of Toronto
    2012  Connaught New Researcher Award; University of Toronto
    2011  Research Grant; the CMA / Canadian Academic Accounting Association

    Research and Teaching Interests

    The economics of auditing, including the impact of auditing standards on auditing practice, the impact of audit regulator on audit quality and audit market, the economic factors that affect audit pricing, the relation of audit quality and financial reporting quality.  

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