Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas,sector A, subsector A01-08 en el Ecuador, periodos 2020-2023.

Abstract

Abstract: This study addressed the problem posed by analyzing the relationship between the adoption of external audits and the profitability of Simplified Joint Stock Companies (SAS) in Sector A, Subsector A01-08 in Ecuador during the period 2020-2023. To achieve this purpose, the companies were characterized, their legal structure, size, geographic location, and age were identified, and their audit reports and financial results were evaluated. A non-experimental, descriptive, cross-sectional, and inferential methodology was applied, based on the analysis of secondary data extracted from the Superintendency of Companies, Securities, and Insurance. The results show that most SAS do not submit audit reports, especially small ones, which limits transparency and decision-making. However, companies with audited reports showed a better relationship with profitability indicators, such as ROA and ROE, suggesting that external audits contribute to more solid financial management. The achievement of the objectives allowed us to understand the positive impact of external audits on the financial sustainability of SAS.