Don’t Say a Word: Auditor Disclosure and Audit Effort | Minlei Ye | AES Webinar

Does requiring auditors to say more always lead to better information and investment? Minlei Ye (University of Toronto) presents “Don’t Say a Word: The Impact of Auditor Disclosure on Manager Voluntary Disclosure, Audit Effort and Efficiency Implications” at the Accounting and Economics Society webinar recorded February 28, 2025. The paper develops a theory of how auditor risk disclosure interacts with managers’ voluntary disclosure. Business risk can make the two forms of disclosure substitutes or complements, with consequences for audit effort and investment efficiency that need not be uniformly positive. Recorded working-paper presentation; original slide dated February 2025. Authors, in the recorded slide’s order: Xiaoyan Wen and Minlei Ye. Recorded affiliation line: Texas Christian University & University of Toronto. Presenter: Minlei Ye, University of Toronto. Paper / working-paper versions: https://ssrn.com/abstract=5143745 The recorded slide uses the full title above. Later presentations and working-paper versions may use the shorter title “Don’t Say a Word: Auditor and Management Disclosures” and may differ from this recorded talk. The fictional Cubist auditors in the opening illustration are an editorial metaphor, not portraits of the presenter or a depiction of a research finding. Accounting and Economics Society https://www.accountingtheory.org/ Music:- MBB & ASHUTOSH - Sky Watch:-    • MBB & ASHUTOSH - Sky   https://www.ashutoshmusic.com/music