Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector A, subsector A01-02 en el Ecuador periodos 2020-202

Abstract

Abstract: This research aims to analyze the relationship between the adoption of external auditing and the profitability of companies and simplified joint-stock companies (SAS) in sector A, subsector A01-02 in Ecuador, during the 2020 2023 periods. Using a non-experimental, cross-sectional quantitative methodology, the financial statements and audit reports of 45 agricultural companies were examined, focusing on profitability indicators such as ROA, ROE, and ROS. The findings reveal that the implementation of external auditing contributes positively to financial management and improves profitability. However, the adoption of such audits is still limited among SAS, highlighting an area for growth in Ecuador's business culture. This study provides valuable empirical evidence that underscores the relevance of financial transparency and external oversight in promoting sustainable and competitive business practices. It encourages companies to adopt sound accounting practices to enhance economic performance and stakeholder confidence, particularly in strategic sectors such as agriculture. The results support informed decision-making processes for both internal management and external users of financial information.