Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector A, subsector A01-12 en el Ecuador, periodos 2020-2023

Abstract

Abstract: This study analyzes the adoption of external audits and its impact on the profitability of companies and Simplified Joint Stock Companies (SAS) belonging to the A sector and subsector A01-12 in Ecuador during the period 2020-2023. Through non-experimental, descriptive, inferential, and cross-sectional research, secondary data extracted from the website of the Superintendency of Companies, Securities, and Insurance (SUPERCIAS) were used. A sample of 35 companies was also characterized according to their size, location, corporate type, type of external audit opinion, and financial performance. Indicators such as ROA, ROE, and ROS were used. The results demonstrate the relationship between external audit compliance and optimal profitability levels, as well as the importance of the auditor's opinion as a factor of trust and transparency. The research contributes to an understanding of the role of external audits in corporate sustainability. External auditing showed positive effects, as it improved the quality of reports, increased regulatory compliance, and was associated with greater profitability, unlike unaudited companies, which showed negative financial indicators.