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

Fabian Leonardo Cuesta Astudillo; Irene Gisel Buele Nugra; Sthefany Michelle Quezada Vanegas; Jose Felipe Erazo Garzon

doi:10.12712/rpca.v18i2.63648

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

Título traducido de la contribución: Informes de auditoría como criterio para la inversión extranjera directa en industrias manufactureras período 2013-2019

Grupo de Investigación en Finanzas, Auditoría, Contabilidad y Tributación (GIFACT)

Producción científica: Contribución a una revista › Artículo

Resumen

El sector manufacturero es uno de los principales pilares de la economía ecuatoriana, es importante considerar que los montos de inversión extranjera directa han mostrado incrementos y decrementos en este sector. Esta investigación indica esta relación en Ecuador. Los resultados muestran una correlación, utilizando la Rho de Spearman, débil y negativa, con un grado de asociación de -14,1%. En conclusión, las dos variables son independientes, por lo que se entiende que la calificación emitida por el informe de auditoría no juega un papel determinante en la inversión extranjera directa en las industrias manufactureras ecuatorianas.

Título traducido de la contribución	Informes de auditoría como criterio para la inversión extranjera directa en industrias manufactureras período 2013-2019
Idioma original	Inglés estadounidense
Páginas (desde-hasta)	48-58
Número de páginas	11
Publicación	Revista Pensamento Contemporâneo em Administração
Volumen	18
N.º	18
DOI	https://doi.org/10.12712/rpca.v18i2.63648
Estado	Publicada - 30 jun. 2024

ODS de las Naciones Unidas

Este resultado contribuye a los siguientes Objetivos de Desarrollo Sostenible

ODS 10: Reducción de las desigualdades

Palabras clave

Audit opinion
External audit
Foreign direct investment.

Areas de Conocimiento del CACES

133A Derecho

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10.12712/rpca.v18i2.63648

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

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.",

keywords = "Audit opinion, External audit, Foreign direct investment., Audit opinion, External audit, Foreign direct investment.",

author = "\{Cuesta Astudillo\}, \{Fabian Leonardo\} and \{Buele Nugra\}, \{Irene Gisel\} and \{Quezada Vanegas\}, \{Sthefany Michelle\} and \{Erazo Garzon\}, \{Jose Felipe\}",

year = "2024",

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Audit Reports as a Criterion for Foreign Direct Investment in Manufacturing Industries Period 2013-2019. / Cuesta Astudillo, Fabian Leonardo ; Buele Nugra, Irene Gisel; Quezada Vanegas, Sthefany Michelle et al.
En: Revista Pensamento Contemporâneo em Administração, Vol. 18, N.º 18, 30.06.2024, p. 48-58.

Producción científica: Contribución a una revista › Artículo

TY - JOUR

T1 - Audit Reports as a Criterion for Foreign Direct Investment in Manufacturing Industries Period 2013-2019

AU - Cuesta Astudillo, Fabian Leonardo

AU - Buele Nugra, Irene Gisel

AU - Quezada Vanegas, Sthefany Michelle

AU - Erazo Garzon, Jose Felipe

PY - 2024/6/30

Y1 - 2024/6/30

N2 - 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.

AB - 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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KW - External audit

KW - Foreign direct investment.

KW - Audit opinion

KW - External audit

KW - Foreign direct investment.

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

Resumen

ODS de las Naciones Unidas

Palabras clave

Areas de Conocimiento del CACES

Acceder al documento

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