Business Commons^™

The Role Of Leadership On Corporate Governance, John Brackett

Doctoral Dissertations and Projects

Corporate governance and internal controls over the accounting and financial reporting processes are critical to timely and accurate financial data reporting. Sheikh (2019) concluded that internal controls establish accepted practices, manage risk choices in decision-making, and improve ongoing monitoring activities to ensure compliance with laws, regulations, and company policy. Wang and Zhou (2016) identified leadership as a critical component of corporate governance and concluded that a company’s accounting process and related controls were interdependent with enterprise management and directly correlated to the sustainability of operations and business success. The Board of Directors and the Chief Audit Executives are responsible for …