Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector G o subsector G45-04 en el Ecuador, períodos 2020-2023

Abstract

Abstract: This paper aims to analyze how the adoption of external auditing in companies in the automotive sector (vehicle sales, parts and accessories, maintenance, and repair) has impacted their profitability. This research uses a non-experimental longitudinal trend design with a descriptive approach. The study population is comprised of 37 Ecuadorian companies in the aforementioned sector. The study is documentary, based on the financial statements published by the Superintendency of Companies, Securities, and Insurance. The financial indicators used are ROE, ROA, and ROSS. The data are organized using a data matrix and processed using descriptive statistics to evaluate the relationship between the adoption of external audits and profitability. The research results suggest that the implementation of external audits has positively impacted profitability. It was observed that those that adopted external audits of their financial statements managed to increase their profitability indices to moderate and acceptable levels, demonstrating that implementing these procedures serves as a tool for more efficient management.