Audit reports as a criterion for foreign direct investment in manufacturing industries period 2013-2019

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DOI:

https://doi.org/10.12712/rpca.v18i2.63648

Abstract

The manufacturing sector is one of the main pillars of Ecuador's economy; it is important to consider that the amounts of foreign direct investment have shown increases and decreases in this sector. This investigation indicates this relationship in Ecuador. The results show a correlate, using Spearman's Rho, weakly and negatively, with a degree of association of -14.1%. In conclusion, the two variables are independent; thus, it is understood that the rating issued by the audit report does not play a determinant role in foreign direct investment in Ecuadorian manufacturing industries.

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Author Biographies

Fabián Cuesta, Universidad Politécnica Salesiana

Fabián Leonardo Cuesta Astudillo, is a Computer Engineer and Business Engineer, is currently a doctoral student in Information Technologies and Electronic Business at the Universidad Popular Autónoma del Estado de Puebla, candidate for a Master's Degree in Artificial Intelligence, has a Master's Degree in Neuromarketing, Master's Degree in Comprehensive Auditing , Master in Computer Science with a mention in distributed applications, Master in Business Management, has a higher diploma in socio-educational research, participates in research projects in artificial intelligence at an international level together with experts from Brazil and Mexico, actively participates in the Universidad Politécnica Salesiana in the Biomedical Engineering research group, in the Finance, Accounting and Taxation research group, in the Mentoring and Change Management research group, he has written scientific articles related to neuroscience and artificial intelligence applied to the field of engineering and business.

Irene Buele, Universidad Politécnica Salesiana

Research Professor of the Universidad Politécnica Salesiana, Cuenca Ecuador. Engineer in Accounting and Auditing and Business Administration, a Master's in Auditing and a Master's in Rural Development Project Planning and Sustainable Management and a PhD in Rural Development Project Planning and Management. Member of the Finance, Audit, Accounting and Taxation research group (GIFACT) and the Educational Sustainability and Food Sovereignty (GIE-SYSA) group of the Universidad Politécnica Salesiana of Ecuador

Sthefany Quezada, Universidad Politécnica Salesiana

Graduated in Accounting and Auditing from Universidad Politécnica Salesiana, member of the Finance, Auditing, Accounting and Taxation Research Group.

Felipe Erazo, Universidad Politécnica Salesiana

Director of the Master's Degree in Accounting and Auditing of the Universidad Politécnica Salesiana, member of the Finance, Auditing, Accounting and Taxation Research Group.

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Published

2024-07-22

Issue

Vol. 18 No. 2 (2024)

Section

Artigos/Papers

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