Graduate School of Business


Doctor of Business Administration (DBA)


Melissa Washington


Leadership, Corporate Governance, Internal Controls, Financial Reporting


Accounting | Business


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 assessing, influencing, and monitoring these controls. Essen et al. (2013) concluded that leadership establishes good corporate governance through proper leadership roles, including an effective Board of Directors, and alignment of operational processes to employees and stakeholders. The researcher completed an extensive review of leadership styles and analyzed the Board of Directors' and the CAE’s role to complete this study. The researcher also analyzed leadership’s involvement in corporate governance oversight, including strategy development, risk assessment, and operational improvements. This study's recommendations provide insight into the role leadership plays in corporate governance over the accounting and financial reporting processes and provide guidance to the Board of Directors and Chief Audit Executives to enhance and maintain a strong corporate governance program.

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