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Minlei Ye

Photo of Associate Professor Minlei Ye

Minlei Ye

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


PhD, University of British Columbia
MA, Renmin University of China
BA, Renmin University of China


Minlei Ye is an Associate Professor of Accounting in the Department of Management at the University of Toronto Mississauga, with a cross-appointment to the Accounting area at the Rotman School of Management. Her research focuses on the economics of auditing, both analytical and archival research in auditing standards setting, pricing, regulations, and auditor independence.

Academic Positions

  • 2018-

    Associate Professor of Accounting, University of Toronto

  • 2009 - 2018

    Assistant Professor of Accounting, University of Toronto

Selected Publications - Papers

  • The Impact of PCAOB Type of Regulations on Auditors under Different Legal Systems

    M. Ye and D. A. Simunic

    Journal of Accounting, Auditing, and Finance



  • Auditor Experience and the Timeliness of Litigation Loss Contingency Disclosures

    Feng Chen, Yu Hou, Gordon Richardson, Minlei Ye

    Contemporary Accounting Research

    Issue:53 (2)


    Pages: 956-979

  • Transaction Costs and Competition among Audit Firms in Local Markets

    Chu, Ling, Dan A. Simunic, Minlei Ye, Ping Zhang

    Journal of Accounting and Economics

    Issue:65 (1)


  • 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)


    Pages: 7-38

  • 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)


    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)


    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)


    Pages: 1029-1060

  • The Economics of Setting Auditing Standards

    Ye, M. and D. A. Simunic

    Contemporary Accounting Research

    Issue:30 (3)


    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)


    Pages: 317-349

Selected Publications - Books and Chapters

Honors and Awards

  • 2022

    Insight Grant, SSHRC

  • 2018

    IMI research award, Institute for Management & Innovation (IMI), University of Torono

  • 2018

    Insight Grant, SSHRC

  • 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

Academic / Professional Service

  • 2017-

    Editorial board, Contemporary Accounting Research