A top-level manager of ABC Company was found guilty to accounting fraud. Investigation into the matter revealed that the top manager had engaged in questionable accounting practices. Why is 'corporate governance' important to organisations? Briefly explain how corporate governance is changing both in the local and international contexts. Your explanation must include the two (2) areas of reforms in corporate governance, namely (i) the 'role of Board of Directors', and (ii) 'Code of Corporate Governance'