Abstract
This study aims to investigate the impact of geopolitical, financial, and human factors on foreign direct investment flows. The results revealed that the reality of foreign direct investment explains the political, financial, and human factors, in varying proportions, with significant significance. The positive impact of each of them is on controlling corruption. Governments use foreign direct investment activity as a main tool for growth and development. State and local governments are often responsible for attracting foreign direct investment, and foreign investors prefer countries that enjoy stability and have predictable investment environments by providing clear standards for dealing and having predictable legislation and regulatory parties in which the negotiating parties are clear, and that The absence of clear parties for implementation regarding ownership, taxes, dispute settlement, and instructions, so the investor is afraid of interfering with burdensome administrative resources and unpredictable laws and instructions Keywords: Auditor’s Confirmation – Disclosure – Political Instability – investment Decision.
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More From: International Journal of Accounting and Management Sciences
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