Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector A, subsector A01-19 en el Ecuador, periodos 2020-2023.

Abstract

Abstract: Today, external auditing is essential for sound business management, as it allows companies to identify potential shortcomings, enabling managers to make decisions based on the information obtained and optimize company resources. In this context, this research was conducted with the main objective of understanding how the adoption of external auditing influences the profitability of companies and simplified joint-stock companies in Sector A, Subsector A01-19 in Ecuador, from 2020 to 2023. This was determined through the analysis of financial indicators such as return on assets (ROA), return on equity (ROE), and return on sales (ROS). Furthermore, a descriptive research study was conducted with a quantitative approach, gathering information from the Superintendency of Companies, Securities and Insurance for the period 2020-2023. The results show that companies that underwent external audits have shown improvements in their financial indicators, compared to companies that did not undergo such audits.