| Suggestions | Frequency | Percent |
| Enhancing the audit committee monitoring functions | 30 | 32.6 |
| Separation their roles between ownership and control | 21 | 22.8 |
| Pay more attention to internal control | 14 | 15.2 |
| Pay more attention to risk management | 12 | 13.04 |
| Think more about the long term value but not short term | 8 | 8.6 |
| Protecting interests of management and other stakeholders | 7 | 7.6 |