The objective of this paper is to study the corporate governance and its influenced factors of state-owned enterprises in Imo State, Nigeria. To achieve this, thirty (30) SOEs from both federal and state government were selected in Imo State of Nigeria and were divided into two groups, namely A and B. The top fifteen (15) SOEs with the highest revenue in 2013 were categorized as group A, along with the other fifteen (15) SOEs that did not declare in terms of revenue generation in 2013 were also categorized as group B. Mixed method approaches were ...