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Audit Reports as a Criterion for Foreign Direct Investment in Manufacturing Industries Period 2013-2019

Research output: Contribution to journalArticle

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.
Translated title of the contributionInformes de auditoría como criterio para la inversión extranjera directa en industrias manufactureras período 2013-2019
Original languageEnglish (US)
Pages (from-to)48-58
Number of pages11
JournalRevista Pensamento Contemporâneo em Administração
Volume18
Issue number18
DOIs
StatePublished - 30 Jun 2024

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 10 - Reduced Inequalities
    SDG 10 Reduced Inequalities

Keywords

  • Audit opinion
  • External audit
  • Foreign direct investment.

CACES Knowledge Areas

  • 133A Law

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