Corporate governance and legal accountability are increasingly central to discussions of corporate responsibility and regulatory reform, particularly as businesses face growing scrutiny over ethical conduct and transparency. This narrative review investigates how governance structures influence legal accountability across diverse institutional and regulatory environments. The study systematically searched literature through databases such as Scopus, Web of Science, and Google Scholar using terms like "corporate governance," "legal accountability," and "transparency." Selection criteria focused on peer-reviewed empirical studies published within the past decade. The results underscore the importance of financial literacy and diversity within corporate boards in fostering legal compliance. Effective governance is often facilitated by the presence of independent board members and a strong culture of transparency. However, systemic barriers such as political instability, corruption, and cultural norms often obstruct the implementation of legal accountability, particularly in developing nations. The study also highlights the role of global regulations such as GDPR and Sarbanes-Oxley, and explores the potential of artificial intelligence and blockchain in enhancing transparency and compliance. This review concludes that addressing legal accountability requires an integrative approach involving robust legal frameworks, stakeholder engagement, and technological innovation. The findings provide a foundation for future research and policy development aimed at strengthening corporate governance systems globally.
Kusmiadi et al. (Fri,) studied this question.