Minlei Ye

University of Toronto

Toronto, Ontario M5S 3G8

Canada

SCHOLARLY PAPERS

17

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4,331

SSRN CITATIONS
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SSRN RANKINGS

Top 7,252

in Total Papers Citations

165

CROSSREF CITATIONS

15

Scholarly Papers (17)

1.

Do Joint Audits Improve or Impair Audit Quality?

Rotman School of Management Working Paper No. 2111710, CAAA Annual Conference 2013
Number of pages: 47 Posted: 18 Jul 2012 Last Revised: 16 Apr 2017
City University of New York (CUNY) - Baruch College, University of Houston, University of British Columbia (UBC) - Sauder School of Business and University of Toronto
Downloads 1,275 (22,582)
Citation 8

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joint audits, audit quality, precision, auditor independence, audit fees

2.

Equity Incentives and Earnings Management: Evidence from the Banking Industry

CAAA Annual Conference 2009 Paper
Number of pages: 46 Posted: 14 Jan 2009
Qiang Cheng, Terry Warfield and Minlei Ye
Singapore Management University - School of Accountancy, University of Wisconsin - Wisconsin School of Business and University of Toronto
Downloads 602 (63,509)
Citation 133

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equity incentives, earnings management, the banking industry

3.

Auditor Experience and the Timeliness of Litigation Loss Contingency Disclosures

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 2179148
Number of pages: 36 Posted: 21 Nov 2012 Last Revised: 13 Jun 2017
University of Toronto - Rotman School of Management, Queen's University - Smith School of Business, University of Toronto - Rotman School of Management and University of Toronto
Downloads 500 (80,075)
Citation 2

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Litigation Loss Contingency Disclosures, Auditor Industry Specialization, Litigation Experience

4.

The Theory of Auditing Economics: Evidence and Suggestions for Future Research

Number of pages: 122 Posted: 08 Mar 2021 Last Revised: 29 Jul 2022
Minlei Ye
University of Toronto
Downloads 389 (107,458)
Citation 1

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review; analytical auditing; strategic audit; markets; regulation

5.

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

2016 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2697268
Number of pages: 66 Posted: 04 Dec 2015 Last Revised: 10 Jan 2022
Minlei Ye and Dan A. Simunic
University of Toronto and University of British Columbia (UBC) - Sauder School of Business
Downloads 333 (127,667)
Citation 3

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Regulatory oversight, auditing standards, audit quality, audit value

6.

The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior

Rotman School of Management Working Paper No. 2281270
Number of pages: 62 Posted: 20 Jun 2013 Last Revised: 06 Apr 2015
Dan A. Simunic, Minlei Ye and Ping Zhang
University of British Columbia (UBC) - Sauder School of Business, University of Toronto and University of Toronto - Rotman School of Management
Downloads 241 (177,346)
Citation 6

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Auditing standards, legal regimes, international standards

7.

Transaction Costs and Competition among Audit Firms in Local Markets

Number of pages: 52 Posted: 13 Jan 2014 Last Revised: 06 Jan 2017
Wilfrid Laurier University, University of British Columbia (UBC) - Sauder School of Business, University of Toronto and University of Toronto - Rotman School of Management
Downloads 223 (190,875)
Citation 11

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Audit pricing, competition, transaction costs

8.

The Economics of Setting Auditing Standards

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 23 Apr 2011 Last Revised: 29 Sep 2012
Minlei Ye and Dan A. Simunic
University of Toronto and University of British Columbia (UBC) - Sauder School of Business
Downloads 179 (232,757)
Citation 7

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Auditing standards, vagueness, toughness, auditor liability

9.

Audit Partner Identification, Assignment, and the Labor Market for Audit Talent

Baruch College Zicklin School of Business Research Paper No. 2019-08-03
Number of pages: 70 Posted: 21 Aug 2019 Last Revised: 20 Jun 2022
Mingcherng Deng, Eunhee Kim and Minlei Ye
City University of New York (CUNY) - Baruch College, Baruch College, CUNY and University of Toronto
Downloads 175 (237,307)
Citation 1

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audit partner identification, client-partner matching, partner compensation, audit quality, audit labor markets

10.

Audit Committee Independence and Auditor-Manager Disputes

Number of pages: 52 Posted: 26 Aug 2020 Last Revised: 03 Jun 2021
Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management, University of Mannheim and University of Toronto
Downloads 159 (257,364)
Citation 1

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audit committee, manager manipulation, audit quality, dispute, independence, shareholders' value

11.

Auditor Conservatism and Banks’ Measurement Uncertainty during the Financial Crisis

International Journal of Auditing, Forthcoming
Number of pages: 38 Posted: 10 Jan 2010 Last Revised: 21 Jan 2016
University of Toronto - Rotman School of Management, Hang Seng Management College, University of Toronto - Rotman School of Management and University of Toronto
Downloads 149 (271,169)
Citation 8

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Auditor conservatism; discretionary loan loss provision; asset measurement uncertainty; audit fees

12.

Auditing with a Chance of Whistleblowing

Number of pages: 46 Posted: 29 Mar 2022 Last Revised: 22 Apr 2022
Lin Nan, Chao Tang and Minlei Ye
Purdue University, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of Toronto
Downloads 74 (433,496)

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whistleblowing programs, audit quality, enforcer

13.

An Examination of the Impact of Audit Market Concentration on Audit Fees through the Prism of Auditors’ Efficiency

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 16 Jan 2018 Last Revised: 13 Aug 2021
University of Toronto - Rotman School of Management, University of Toronto, University of British Columbia (UBC) - Sauder School of Business and Wilfrid Laurier University
Downloads 32 (616,441)

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Market concentration, audit market competition, auditor efficiency, auditor-auditee

14.

The Market for Audit Services: The Role of Market Power

Journal of International Accounting Research
Posted: 07 Apr 2021
The University of Hong Kong, HKU Business School, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University, University of Toronto and University of Toronto - Rotman School of Management

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audit markets; pricing; market power; capital investments

15.

Client Relationship-Building and Audit Quality

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 18 Aug 2017 Last Revised: 16 Oct 2021
Joshua Ronen and Minlei Ye
New York University (NYU) - Department of Accounting and University of Toronto

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auditor independence; client relationship building; audit evidence precision; audit quality

16.

Do Auditors Consider Clients’ Compliance with Environmental Regulations?

Posted: 03 May 2017 Last Revised: 18 Apr 2018
Yue Li, Dan A. Simunic and Minlei Ye
University of Toronto - Joseph Rotman School of Management, University of British Columbia (UBC) - Sauder School of Business and University of Toronto

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environmental regulation; compliance; complexity; audit fees

17.

Auditor Conservatism and Banks' Measurement Uncertainty During the Financial Crisis

International Journal of Auditing, Vol. 20, Issue 1, pp. 52-65, 2016
Number of pages: 14 Posted: 11 Feb 2016
University of Toronto - Rotman School of Management, Hang Seng Management College, University of Toronto - Rotman School of Management and University of Toronto
Downloads 0 (905,643)

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Auditor conservatism, discretionary loan loss provision, audit fees, asset measurement uncertainty