Leaders on Firm Culture and Governance

As part of its effort to strengthen culture and governance in accounting firms, IESBA invited five global leaders, from different backgrounds and roles, to reflect on the relevance of culture and governance within organizations, seen from their own unique vantage points.

The five conversations compiled in this issue span the perspectives of a global corporate governance standard-setter, a central banker and global financial stability policymaker, an audit firm leader, an international investor representative, and IESBA’s own Chair. Taken together, they trace a consistent thread: that trust in financial markets rests not on rules alone, but on the culture, incentives, and governance that shape how people and institutions actually behave.

The video interviews were published over five months in a newsletter dedicated to the topic. These condensed and edited written versions are now being made available with a view to further enriching the global dialogue on the relevance of firm culture and governance.

Each interview was conducted by Ken Siong, IESBA’s Program and Senior Director. Interviews are presented in order of publication, from March to July 2026.