Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector G, subsector G45-08 en el Ecuador, periodos 2020-2023.

Abstract

Abstract: This research aims to analyze the adoption of external auditing and the profitability of companies and Simplified Joint Stock Companies (SAS) in the G45 sector in Ecuador. This research focuses on describing the characteristics of the study variables with the aim of analyzing the possible relationship between the two. For its scope, an analysis of the types of audit reports was carried out along with the main financial indicators: return on assets (ROA), return on equity (ROE), and return on sales (ROS). The methodology will be carried out through non experimental descriptive research, compiling a database of companies in the sector provided by the SCVS during the period 2020-2023. The results show a parallel assessment between companies that adopted the regulations and those that did not submit their external audit reports. It will be emphasized that the culture of compliance should be strengthened, as it jeopardizes credibility with investors, suppliers, and the general public.