Minlei Ye

Minlei Ye

Associate Chair, Programs & Students; 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, Contemporary Accounting Research and Management Science. Her teaching interests include managerial accounting, auditing, and equity valuation and analysis. 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 designation since 2010.

Publications

Journal articles

  • Nan, L., Tang, Chao and M. Ye. 2025. Auditing with a chance of whistleblowing. Management Science 71 (10): 8097-8993.
  • 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.
  • 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.
  • 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.
  • 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.
  • Ye, M. and D. A. Simunic. 2013. The Economics of Setting Auditing Standards Contemporary Accounting Research 30 (3): 1191-1215.  
  • Li, Y., D. Simunic and M. Ye. 2025. Do auditors consider clients’ compliance with environmental regulations? Managerial Auditing Journal 40 (6): 689-725.
  • Ye, M. and D. A. Simunic. 2024. The Impact of PCAOB Type of Regulations on Auditors under Different Legal Systems. Journal of Accounting, Auditing and Finance 39 (2): 364-387. 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.
  • 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.
  • 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.

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.