Well, first of all, you wouldn't need just 1 resistor as you need to have a voltage divider circuit which takes 2 resistors, and you also need to calculate what resistance values to use not just in terms of dividing the voltage but ensuring a very minimal current load on your amp. Another way to lower the voltage is with a step - down transformer with selectable resistors for power input ratings, which is how Jensen does it. This also provides isolation (see below from their web site) and uses their HQ transformer. The other benefit of these high to low signal devices is adjustability of voltage. Now if you know how much power you'll be loading the circuit with, you can certainly calculate values, but you'd need to DIY this circuit for set values (resistance and wattage) for the resistors.
Verbiage from the site includes:
Model SC-2NR is a two channel "speaker" level to unbalanced "consumer" level converter and ground isolator, designed to accept, in four switch-selectable ranges, speaker drive voltages of 14 Vrms, 25 Vrms, 44 Vrms, or 77 Vrms. These voltages will be developed at full output of power amplifiers rated at 24 W, 75 W, 240 W, or 750 W respectively into 8 Ω loads or rated at 48 W, 150 W, 480 W, or 1,500 W respectively into 4 Ω loads. Input ranges also include 25 V and 70 V lines used in commercial sound systems covering large areas.
Since the speaker inputs are ungrounded, they are especially useful with power amplifiers where both outputs are actively driven and cannot be grounded (these are often referred to as "bridge-mode" or "floating" outputs). The speaker inputs represent a trivial additional load for the driving power amplifiers - maximum input power is 0.08 W, 0.4 W, 1.5 W, and 5.4 W respectively in the four input ranges. In addition, all models provide inherent low-pass filtering to remove ultra-sonic switching artifacts from the outputs of "digital" or "class D" power amplifiers. These artifacts can cause subtle distortions in downstream amplifiers [Deane Jensen and Gary Sokolich, "Spectral Contamination Measurement," AES 85th Convention Preprint 2725,1988}.
The standard versions have dual, or "stereo," outputs that correspond independently to each of the speaker input signals. The SC-2NR output signals will reach 1.75 Vrms (+5 dBV) at maximum rated input - sufficient to drive any known power amplifier with an unbalanced input to full output power. This level represents 15 dB of "headroom" in consumer audio systems where the nominal or "reference level" signal is standardized at - 10 dBV or 0.316 Vrms.