... in mitigating fraud risk, as reported in the literature. The paper categorises these governance mechanisms into four broad governance aspects, including board leadership and the role of ethics; (b) board characteristics, composition and structure; ownership structure; accountability. The paper proposes a guide...

...Joel Kiplagat Tuwey; Daniel Kipkirong Tarus Purpose The purpose of this paper is to determine how board leadership affects the board strategic involvement in private firms in Kenya and how CEO power moderates this relationship. Design/methodology/approach The authors used a Kenyan data set...