Development of corporate governance and the effects of this section on the review of performance and accuracy of financial statements and accounting systems around the world and by referring to studies on the linkage between corporate governance and performance, there would be significant relations between them that help the organizations to improve profitability. In some parts of corporate governance such as audit committee and board of directors, many countries such as Malaysia have set up the regulation of Sarbanes-Oxly-Act after 2002 which consists of new rules and regulations on...