Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector A, subsector A01-16 en el Ecuador, periodos 2020-2023

Abstract

Abstract: This research analyzes the relationship between the adoption of external auditing and the profitability of simplified joint-stock companies (SAS) belonging to sector A, subsector A01-16 in Ecuador, during the periods 2020-2023. The study is based on the need to understand whether audit processes influence the financial performance of these emerging companies, characterized by their organizational flexibility. To this end, a quantitative methodology was used, with a non-experimental design and correlational approach, supported by documentary analysis of official financial information. The results show that SAS that implement external auditing on an ongoing basis present better profitability indicators and greater regulatory compliance. Furthermore, it was found that the audit contributes to optimizing internal management and generating trust in external stakeholders. It is concluded that external auditing not only strengthens accounting control but also represents a strategic tool for the sustainable growth of SAS. This work offers significant contributions to the accounting, business, and regulatory fields, fostering a culture of transparency and efficiency in financial management.