Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector A, subsector A01-01 en el Ecuador, periodos 2020-2023.

Abstract

Abstract: The objective of this research was to analyze the impact of adopting external auditing on the profitability of companies and simplified joint-stock companies belonging to sector A, subsector A01-01 in Ecuador, during the period 2020-2023. A quantitative approach was used, with a non-experimental design and descriptive scope; financial indicators were used to evaluate the evolution of profitability in the selected organizations. The information was compiled from official databases and financial reports for the years analyzed. The results reveal that companies that adopted external auditing showed more stable financial performance and, in general, a progressive improvement in their profitability from 2022 onwards, especially after the adverse effects caused by the COVID-19 pandemic. It was concluded that external auditing acted as a strategic tool that improved transparency, strengthened financial management, and generated greater confidence among economic actors. This research provided relevant evidence to promote the use of good accounting and control practices in the Ecuadorian private sector.