Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector A, subsector A01-20 en el Ecuador, periodos 2020-2023.

Abstract

Abstract: The reform of the External Audit Regulation issued by the Superintendence of Companies, Securities and Insurance established the mandatory audit opinion for Simplified Joint Stock Companies (SAS) whose assets exceed the established thresholds, generating changes in the quality of financial information and the performance of companies that were not previously subject to this control. In this context, the research analyzed the relationship between the adoption of external auditing and the profitability of companies and SAS in sector A, subsector A01-20 in Ecuador, during the period 2020 2023. The research follows a non-experimental, descriptive, cross-sectional approach and is based on secondary data obtained from the Superintendence of Companies, Securities and Insurance, from which information regarding audit opinions, auditing firms, financial statements, and the ROA, ROE, and ROSS indicators was collected. Initially, 45 companies were included in the research. With the review generated from the years of study (2020-2023), information was not found for (25) companies because they did not meet the complementary and characteristic data for the proper analysis. These were not considered in the present study and the final database consisted of the study of (20) companies from sector A01-20, the research provides useful evidence with the results presented, demonstrating that Simplified Joint Stock Companies (SAS) do not have a high-level influence on this economic sector, but it does show that there is a higher percentage of Public Limited Companies (SA) with an unqualified, or clean, favorable, opinion, thus showing signs of economic efficiency.