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Board independence is an essential mechanism of corporate governance for stock market listed corporations in many countries. This book addresses the purpose of corporate governance in the United States and Saudi Arabia. Board independence mechanisms of corporate governance in the United States and Saudi Arabia are examined and recommendations are made. Reforms to U.S. board independence regulations are suggested in terms of board independence standards, stock ownership incentives, a corporate reward system to encourage independent directors, and close monitoring of independent directors. Suggestions for reforms of Saudi board independence regulations include the election process of the independent directors, increased awareness of the independence concept, the process of becoming a listed corporation, and effective corporate governance practices. The analysis and recommendations will help stock exchange market policy makers as well as management and various corporate stakeholders, plus those interested in corporate governance regulations in the United States and Saudi Arabia.