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 contribution | Informes de auditoría como criterio para la inversión extranjera directa en industrias manufactureras período 2013-2019 |
|---|---|
| Original language | English (US) |
| Pages (from-to) | 48-58 |
| Number of pages | 11 |
| Journal | Revista Pensamento Contemporâneo em Administração |
| Volume | 18 |
| Issue number | 18 |
| DOIs | |
| State | Published - 30 Jun 2024 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 10 Reduced Inequalities
Keywords
- Audit opinion
- External audit
- Foreign direct investment.
CACES Knowledge Areas
- 133A Law
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