Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector A, subsector A01-05 en el Ecuador, periodos 2020-2023

Abstract

Abstract: This research analyzes the relationship between external audit compliance and financial profitability in 29 companies in the Ecuadorian agricultural sector during the 2020 2023 period. ROA, ROE, and ROS indicators were compared between organizations that submitted audit reports and those that did not, identifying significant differences in financial performance. Using a quantitative, descriptive, and comparative methodology, it was demonstrated that the audited companies exhibit higher levels of profitability, greater operational stability, and better conditions for sustainability. Furthermore, the organizational profile of the companies was characterized by size, age, corporate type, and location, demonstrating that formalization and regulatory compliance positively impact business efficiency. The study provides relevant data for accounting, administrative, and regulatory decision-making, highlighting external auditing as a strategic instrument for the management and growth of the agricultural sector.